| 上市公司会计信息失真的成因与对策 |
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| 引用本文： | 曹榕,蔡慧慧.上市公司会计信息失真的成因与对策[J].河北经贸大学学报(综合版),2006(4). |
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| 作者姓名： | 曹榕 蔡慧慧 |
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| 作者单位： | 燕山大学文法学院 河北秦皇岛066004 |
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| 摘 要： | 目前我国上市公司会计信息失真问题比较严重,上市公司调节利润的手段多种多样,产生了巨大的危害,严重威胁着我国经济各方面的发展。文章从利益驱动和监督不力等几个方面分析会计信息失真产生的原因,并提出相应的对策。
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| 关 键 词： | 上市公司 会计信息失真 原因 对策 |
Reasons and Countermeasures for the Distortion of Accounting Information in Listed Companies |
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| Authors: | CAO Rong CAI Hui-hui |
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| Institution: | CAO Rong CAI Hui-hui |
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| Abstract: | Currently there exist a serious distortion of accounting information in China's listed companies who are taking various means to exaggerate their profits. Such behaviors have severely jeopardizes the development of the national economy. This paper analyzes the reasons for the distortion of accounting information in terms of interest stimulation and incompetent supervision before offering some countermeasures. |
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| Keywords: | listed companies distortion of accounting information reason countermeasure |
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