| 上市公司会计信息失真原因分析 |
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| 引用本文： | 李慧思,温红梅,蒋孝洪.上市公司会计信息失真原因分析[J].商业研究,2003(15):41-43. |
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| 作者姓名： | 李慧思 温红梅 蒋孝洪 |
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| 作者单位： | 1. 北京机械工业学院,工商分院,北京,100085
2. 哈尔滨商业大学,培训中心,黑龙江,哈尔滨,150076 |
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| 摘 要： | 上市公司会计信息失真的现象已引起各方面的极大关注,上市公司会计信息质量面临挑战。上市公司会计信息失真导致投资人无法进行投资评估,也导致了证券市场的混乱。上市公司粉饰财务报告各种作法来剖析会计信息失真的原因,既有上市公司谋取利益的主观原因,也有会计准则不完善的客观原因。
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| 关 键 词： | 会计信息失真 上市公司 虚构利润 |
| 文章编号： | 1001-148x(2003)15-0041-03 |
| 修稿时间： | 2003年4月22日 |
Analyzing the Causes for Unreal Accounting Information of Listed Companies |
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| Abstract: | The phenomenon of unreal accounting information of listed companies has led to considerable public concerns. The quality of accounting information of listed companies faces challenge. Unreal accountry information of listed companies has caused investors to fail to get exact investable evaluation and the confusion of securities market. Discussing the various methods of listed companies' whitewashing their accounting reports.this paper analyzes the causes for unreal accountng information. The causes result either subjectively from listed companies' desire to make profits or objectively from the defects of the present accounting standard. |
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| Keywords: | unreal accounting information listed companies exaggerative profits |
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