近日,原湖南省物资厅厅长、“南方建材”董事长谭照华因挪用公款和受贿罪被判刑11年,成为继东方电子、郑百文、东方宾馆、四川金顶、康赛集团、红光实业后上市公司董事长犯罪的又一案例,对此,人们不禁要问:为何如此多的上市公司高层出事?其背后的体制性问题又在哪里? 从表面上看,这些案件大都表现为当事人为短期获益的铤而走险:如利用所持的股份为私人非法谋利,拉拢腐蚀官员以达到上市目的,指使中介机构造假,之后是上市公司违规操作,制假造假等等……之所以近一两年集中爆发,并不是说问题运两年才有,而是“冰冻三尺非一日之寒”。上市公司违规问题早在上市之初就已大量存在,近一两年 Recently, former director of Hunan Provincial Materials Office, “Southern Building Materials,” Tan Zhaohua due to misappropriation of public funds and accepting bribes was sentenced to 11 years, becoming the successor to Dongfang Electronics, Zhengbaiwen, Oriental Hotel, Sichuan Golden Summit, Consort Group, Hongguang Industry On the other hand, one can not but ask: Why is there so many listed companies in high-level accidents? What are the institutional problems behind them? On the surface, these cases are mostly manifested as short-term Benefit from the risk of such as: the use of shares held for private illicit profits, to attract corrosive officials in order to achieve the purpose of listing, refer to the fraud agency, followed by listed companies illegal operations, counterfeiting and so on ...... The reason why the past year or two focus Outbreak, not to say that the problem shipped two years only, but “frozen three feet non-day cold.” Listed companies irregularities as early as the listing has a large number of existence, nearly a year or two