| 我国上市公司会计信息披露的治理研究 |
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| 引用本文： | 田野. 我国上市公司会计信息披露的治理研究[J]. 西华大学学报(哲学社会科学版), 2009, 28(5) |
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| 作者姓名： | 田野 |
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| 作者单位： | 成都双流国际机场股份有限公司财务部,四川成都,610202 |
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| 摘 要： | 当前我国上市公司会计信息披露需要多方面的综合治理.本文针对当前信息披露存在的弊端和缺陷,提出了相应的对策措施:完善相关制度,消除会计信息造假的发生的根源;完善公司治理机制,建立企业内部有效制衡约束机制,加强内部监管;健全民事赔偿机制,加大对上市公司会计信息违规问题的处罚;建立完善的会计信息披露监督体系.
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| 关 键 词： | 上市公司 会计信息披露 会计准则 |
Research on the Governance of Public Company Accounting Information Disclosure |
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| TIAN Ye. Research on the Governance of Public Company Accounting Information Disclosure[J]. Journal of Xihua University:Philosophy & Social Sciences, 2009, 28(5) |
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| Authors: | TIAN Ye |
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| Affiliation: | TIAN Ye(Financial Department of Chengdu Shuangliu International Airport Co.Ltd.,Chengdu,Sichuan,610202,China) |
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| Abstract: | At present,comprehensive governance is required for accounting information disclosure in China public companies.This paper proposes several countermeasures against the disadvantages and defaults in current accounting information disclosure.It raises four measures: 1) to improve the accounting related systems by eliminating false accounting motivation;2) to perfect the company management system by establishing internal effective checks and balances;3) to optimize the civil compensation mechanism by giving a ... |
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| Keywords: | public company accounting information disclosure accounting standards |
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