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2014年4月4日,证监会通报了对上海三毛股份有限公司等四家上市公司信息披露违法违规行为进行立案调查的情况,成为最近立案调查的国有企业。2002—2012年间因舞弊被证监会处罚的132家上市公司中,国有企个62家,占46.97%。国有企业舞弊治理理论(一)舞弊治理W.S.Albeeht.et al.,(1995)提出舞弊三角理论,认为诱导舞弊的因素主要有三种:压
On April 4, 2014, the China Securities Regulatory Commission (CIRC) informed the opening investigation of the illegal acts of information disclosure of the four listed companies such as Shanghai Sanmao Co., Ltd. and became the state-owned enterprise recently filing the investigation. Of the 132 listed companies punished by the SFC for fraud in 2002-2012, 62 were state-owned enterprises, accounting for 46.97% of the total. Corrupt governance theory of state-owned enterprises (a) fraud governance W.S.Albeeht.etal. (1995) proposed fraud triangle theory, that there are three main factors to induce fraud: pressure