浅析我国上市公司的财务治理

我国的上市公司正处在资本市场尚待完善的时期,有着其自身特殊的制度背景。资本市场上上市公司造假、股市操纵、恶性欺诈事件屡禁不止,极大的挫伤了投资者的信心。利益相关者的利益不能得到有效的保护。由此反映出我国上市公司的公司治理中存在一系列的问题,而财务治理是公司治理的核心,因此,本文试图对我国上市公司的财务治理问题进行分析研究。

On the financial management for listed companies in China

Listed companies in China are in a period of capital market imperfections which has a special system of background. Forgery, stock market manipulation, and vicious fraud are a stab in the back. There are some questions in corporate governance for listed companies.Some prodems in the financical management are discussed.