上市公司会计信息质量面临的挑战与思考

本文拟从公司治理结构、注册会计师聘任制度、造假成本与收益、剥离与模拟、资产重组与关联交易等五个角度 ,深入剖析我国上市公司会计信息质量面临的挑战 ,并提出若干建议。

The Challenges Faced by the Quality of Accounting Information of Listed Companies and Reflections

This paper analyzes in -depth the challenges to the quality of a ccounting information of listed companies from 5 perspec tives :corporate governance structure ,CPA engagement system ,unbalanced benefits and costs of accounting falsification , carving -out of assets and liabilities and the resulting pro forma adjustments ,as wells as business restructuring and relat ed party transactions .Certain policy recommendations are given based on these analyses