I上市公司财务造假的治理对策——基于政企、银企关系的视角摘 要自改革开放以来我国经济发展迅速，市场竞争变得越来越激烈，企业运作不规范、管理水平低的弊端逐渐显露出来。许多上市公司为了自身利益，藐视会计法律法规，以财务造假的违法行为来达到自身的目的。且有些上市公司由于自身问题将可能会被进行退市，所以试图以财务造假来逃避该风险。甚至当今政企、银企关系不清晰，导致了一些上市公司造假也有相关政府部门或银行的参与，促使在市场上总是频繁出现财务造假的行为，这也严重影响到市场经济的正常运行。这些财务造假行为对社会经济或个人利益造成很多不良影响。譬如财务造假被披露，造假企业面临合规风险，可能遭受处罚，企业形象受损，业绩下降，投资人、债权人等利益相关者的利益受损，中介及政府部门、监管部门公信力下降等等，而且还会影响到社会经济发展的正常秩序。因此，为了能营造良好的市场经济氛围，可以从上市公司、政企关系、银企关系这三方面来进行深入探讨。本文通过分析上市公司财务造假的动机、表现形式和成因，以及财务造假带来的影响而得出治理上市公司财务造假的政策建议。根据政企、银企关系混乱对上市公司财务造假的影响，得以构建新型政企、银企关系来解决当下问题。关键词：上市公司财务造假；政企关系；银企关系；治理对策IIThe management countermeasures of financial fraud of listed companies—Based on the relationship between the government and enterprises, the relationship between Banks and enterprisesAbstractSince the reform and opening up, China's economy has developed rapidly, and the market competition has become more and more fierce. For their own interests, many listed companies flout accounting laws and regulations, to financial fraud illegal behavior to achieve their own purposes. At the same time, in order to make the company go public smoothly, the company attempts to deceive the public with financial fraud and conceal the true financial status of the company.In addition, some listed companies may be delisted due to their own problems, so they try to avoid the risk by financial fraud.Even today...
