CAJ | 학술논문

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上市公司财务欺诈的相关性研究--基于财务报表的分析
상시공사재무기사적상관성연구--기우재무보표적분석
Correlative Research on the Financial Fraud in Listed Companies--Based on the Analysis of the Financial Statement

万方数据

西昌学院学报（自然科学版）西昌學院學報（自然科學版） 서창학원학보（자연과학판）
JOURNAL OF XICHANG COLLEGE(NATURAL SCIENCE EDITION)
2013年 2期 63-67 ,共5页

赵明凤趙明鳳

조명봉

财务欺诈%相关性%研究財務欺詐%相關性%研究
재무기사%상관성%연구
Financial fraud%Correlation%Research

　　上市公司从经营不善到高层管理者决定做假账，再到骗局败露，通常要经过一段时间，往往会有各种蛛丝马迹显示出公司存在的问题，分析财务报表是最具可行性和最有实效的侦测财务骗局的方法。
　　상시공사종경영불선도고층관리자결정주가장，재도편국패로，통상요경과일단시간，왕왕회유각충주사마적현시출공사존재적문제，분석재무보표시최구가행성화최유실효적정측재무편국적방법。
From the bad management to the false accounts did by the top managers,then,to the exposition of the fraud,the listed companies often show their existed problems after a period of time. Analyzing the financial statement is the most feasible and effective way to detect financial fraud.