| 从公司治理结构看上市公司信息失真问题 |
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| 引用本文： | 周雪飞.从公司治理结构看上市公司信息失真问题[J].大连海事大学学报(社会科学版),2009,8(2):86-88. |
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| 作者姓名： | 周雪飞 |
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| 作者单位： | 大通证券股份有限公司,财务部,辽宁,大连116001 |
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| 摘 要： | 为提高会计信息的透明度，促进资本市场的有效运作，从公司治理结构与会计信息失真的关系入手，探讨会计信息失真的原因，从公司治理结构方面分析其存在的缺陷，并提出改善公司治理结构、确保会计信息真实性的建议。
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| 关 键 词： | 公司治理结构 会计信息失真 上市公司 |
Information distortion of listed companies from viewpoint of corporate governance structure |
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| ZHOU Xue-fei.Information distortion of listed companies from viewpoint of corporate governance structure[J].Journal of Dalian Maritime University:Social Science Edition,2009,8(2):86-88. |
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| Authors: | ZHOU Xue-fei |
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| Institution: | Financial Department;Daton Securities Co.;Ltd.;Dalian 116001;China |
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| Abstract: | To increase the transparency of accounting information and make the capital market well functioned,the paper introduced the relationship between corporate governance structure and distorted accounting information and stated several reasons of accounting information distortion.Furthermore,it analyzed the shortcomings of Chinese corporation governance and proposed methods that could not only improve the governance structure but also insure the trueness of accounting information. |
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| Keywords: | corporate governance structure accounting information distortion listed company |
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