《上市公司的财务造假的成因》江城武陵春

2、我真的好闲啊 Since

　　Since the 1990s, China\'s securities market has gradually developed, and the economic system has carried out profound reform, but the financial fraud of listed companies still happens from time to time, which causes great damage to investors and damages the external image of China\'s securities market. At the time of this development, the securities market is not perfect either in the regulatory system or in the rules and regulations, which gives some lawbreakers a chance.
　　With the development of the market, the huge economic interests also drove the increasingly fierce financial fraud, such as Enron event, the negative impact of which temporarily weakened the confidence of investors in the entire capital market in the United States. There is still a certain gap between China\'s information disclosure and legal supervision and that of the United States and other countries. In order to seek huge interests, listed companies take illegal means to modify and whitewashing their financial statements, making them unable to reflect their real profits, costs and expenses, which will have a negative impact on the entire securities market.

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