| 由安然事件引发的对上市公司会计个信息披露的思考 |
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| 引用本文： | 向友珍,黄慧君.由安然事件引发的对上市公司会计个信息披露的思考[J].南京理工大学学报(社会科学版),2003,16(2). |
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| 作者姓名： | 向友珍 黄慧君 |
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| 作者单位： | 1. 南京理工大学,高等职业技术职院,江苏,南京,210094
2. 南京理工大学,经济管理学院,江苏,南京,210094 |
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| 摘 要： | 本文介绍了导致安然公司崩塌的会计问题。并从公司治理结构、注册会计师聘任制度等方面,剖析了上市公司披露虚假信息的原因及在中国的资本市场如何加以防范。
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| 关 键 词： | 安然事件 上市公司 会计信息 |
Ponderation Caused By Enron Accident on Publication of Accounting Information by the Listed Companies |
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| XIANG You-zhen,HUANG Hui-jun.Ponderation Caused By Enron Accident on Publication of Accounting Information by the Listed Companies[J].Journal of Nanjing University of Science and Technology(Social Science),2003,16(2). |
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| Authors: | XIANG You-zhen HUANG Hui-jun |
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| Institution: | XIANG You-zhen HUANG Hui-jun |
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| Abstract: | The article first puts forward the accounting problems which lead to the collapse of Enron Company. And based on the company management structure, the hiring system of the registered accountant and so on, the writer thoroughly explains the reasons why the listed companies issue false information, and how to keep a lookout in Chinese capital market. |
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| Keywords: | the listed company accounting information |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
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