| 我国上市公司会计信息失真的成因分析与对策思考 |
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| 引用本文： | 张雷,吕国梁.我国上市公司会计信息失真的成因分析与对策思考[J].盐城工学院学报(社会科学版),2003,16(4):14-16. |
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| 作者姓名： | 张雷 吕国梁 |
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| 作者单位： | 1. 盐城工学院,东管会,江苏,盐城,224003
2. 盐城市中等专业学校,江苏,盐城,224001 |
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| 摘 要： | 近年来,我国会计信息失真现象非常严重,对广大信息使用者特别是上市公司的中小投资者产生了极大影响,已经引起全社会的关注,试图对上市公司会计信息失真的成因及治理作一些理性思考。
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| 关 键 词： | 上市公司 会计信息失真 成因 治理对策 |
| 文章编号： | 1008-5092(2003)04-0014-03 |
| 修稿时间： | 2003年8月28日 |
Analysis of the Causes of Listed Companices' Accounting Information Distortion and the Countermeasures |
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| ZHANG Lei,LU Guo-liang.Analysis of the Causes of Listed Companices'' Accounting Information Distortion and the Countermeasures[J].Journal of Yancheng Institute of Technology,2003,16(4):14-16. |
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| Authors: | ZHANG Lei LU Guo-liang |
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| Institution: | ZHANG Lei~1,LU Guo-liang~2 |
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| Abstract: | Accounting information of listed companies in China has been distorted in recent years that its users, specially those small and medium investors have been seriously disadvantaged. The abnormal situation has caused great concern among the whole society. It's our intention in this paper to look into the cause of accounting information distortion by listed companies and suggest some countermeasures accordingly. |
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| Keywords: | listed companies accounting information distortion cause countermeasures |
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