《会计法》与上市公司会计信息

中国上市公司同其它经济组织一样,普遍存在会计信息失真的情况。新修订的《会计法》由于在明确单位负责人为会计法律责任主体方面有重大突破,又以法律本的形式完善了会计记账规则,同时通过加大会计监督力度,确定了内部、社会、国家三位一体会计监督体系的法律地位。因此,新修订的《会计法》的实施,将有效地减省与防范上市公司会计信息失真的现象继续发生,并有助于提高上市公司会计信息质量。

Accounting Law"and Accounting Information of Public Corportion

The financial information of China's economic entiti es is not very objective including Public Corporation.The modified "Accounting L aw"comfirms the lawful responsibilities of the economic organization's managers, develop the practice principles,establish a complex audit system of internal,soc ial and governmental related entities.Therefore,the new law can effectively impr ove the financinal information quality especially the information of publicly ow ned corporations