Acta Metallurgica Sinica(English letters)

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中美上市公司信息欺诈现象比较

周慧琴   

  1. 北京邮电大学文法经济学院
  • 收稿日期:2003-08-26 修回日期:1900-01-01 出版日期:2003-10-30

ThecomparisonofinformationcheatingbetweentheChineseandAmericanlistedcompanies

ZHOU Hui-qin   

  1. School of Humanities; Law and Economics; BUPT
  • Received:2003-08-26 Revised:1900-01-01 Online:2003-10-30

摘要: 资本市场从来就充满投机和欺诈,上市公司作为资本市场的主体,在信息欺诈中扮演着重要角色。本文通过中美上市公司造假现象的对比分析,试图揭示资本市场信息欺诈的复杂性和监管的必要性。

关键词: 资本市场, 投资者, 上市公司, 信息欺诈

Abstract: The capital market is always full of speculating and cheating. As a principle part of the capital market, listed companies are playing an important role in information cheating. Attempt is made in this paper to reveal its complexity and the necessity for controlling information cheating by analyzing the difference of fraud between the Chinese and American listed companies.

Key words: capitalmarket, investor, listedcompany, informationcheating

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