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浅析我国上市公司会计信息失真问题
引用本文:曹玉萍.浅析我国上市公司会计信息失真问题[J].科技情报开发与经济,2004,14(11):133-135.
作者姓名:曹玉萍
作者单位:安徽理工大学
摘    要:介绍了我国上市公司会计信息质量的现状,分析了上市公司会计信息失真的原因,从健全公司治理结构、完善上市公司的会计质量规范体系、改善企业业绩评价体系、加大处罚力度、充分发挥注册会计师的作用等方面提出了治理上市公司会计信息失真的对策。

关 键 词:上市公司  会计信息失真  业绩评价体系  法制建设
文章编号:1005-6033(2004)11-0133-03
修稿时间:2004年6月18日

Analysis about the Problem of Accounting Information Distortion in Chinese Listed Companies
CAO Yu,ping.Analysis about the Problem of Accounting Information Distortion in Chinese Listed Companies[J].Sci-Tech Information Development & Economy,2004,14(11):133-135.
Authors:CAO Yu  ping
Institution:CAO Yu ping
Abstract:This paper introduces the present situation of the accounting information quality in Chinese listed companies, analyzes the causes of the accounting information distortion in Chinese listed companies, puts forward the countermeasure for controlling accounting information distortion of Chinese listed companies from some aspects of establishing the administerial structure of companies, perfecting accounting quality standard system of listed companies, improving evaluation system of enterprises' outstanding achievement, strengthening the punishment and giving full play to action of licensed accountants, etc.
Keywords:listed companies  accounting information distortion  evaluation system of outstanding achievement  legal construction
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