By analyzing the reason of false financial report in listed company and the surveillant deficiencies, this article proposed several preventive suggestions: 1) establish the financial report information to disclose the standard and surveillant system so as
By analyzing the reason of false financial report in listed company and the surveillant deficiencies, this article proposed several preventive suggestions: 1) establish the financial report information to disclose the standard and surveillant system so as
摘要本文通过分析我国上市公司虚假财务报告产生的原因及其在监管中存在的问题，提出了防范财务报告做假的几点对策思路：一是建立财务报告信息披露规范及监督体系，完善公司治理机制，充分发挥独立董事的作用；二是推进会计师事务所改革，实行合伙制的组织形式，加强注册会计师自身道德约束；三是健全民事赔偿机制，多管齐下，建立一套有效的监管机制。