| 浅议我国上市公司信息失真的成因 |
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| 引用本文： | 李婕,章海凤. 浅议我国上市公司信息失真的成因[J]. 北京理工大学学报(社会科学版), 2004, 6(1): 95-96 |
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| 作者姓名： | 李婕 章海凤 |
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| 作者单位： | 1.北京理工大学,北京100872 |
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| 摘 要： | 国际知名的公司企业接连不断爆出丑闻,会计造假,会计信息失真已成为一个全球性的问题。它的形成有各种各样的原因,本文从注册会计师执业角度试加分析。
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| 关 键 词： | 会计信息失真 注册会计师 上市公司 |
| 文章编号： | 1009-3370(2004)01-0095-02 |
| 收稿时间： | 2003-10-12 |
| 修稿时间： | 2003-10-12 |
On the Reasons of Information Distortion in Public Limited Company (PLC) in China |
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| LI Jie and ZHANG Hai-feng. On the Reasons of Information Distortion in Public Limited Company (PLC) in China[J]. Journal of Beijing Institute of Technology(Social Sciences Edition), 2004, 6(1): 95-96 |
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| Authors: | LI Jie and ZHANG Hai-feng |
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| Affiliation: | 1.Beijing Institute of Technology, Beijing 1000812.Renmin University of China, Beijing 100872 |
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| Abstract: | The successive exposure of international corporation scandals and accounting fabrication has presented accounting information distortion as a global issue. The reasons behind the scene vary, and this article attempts to analyze the reasons from the perspective of Certified Public Accountant (CPA). |
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| Keywords: | Accounting Information Distortion CPA PLC. |
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