| 证券市场中会计信息失真原因分析 |
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| 引用本文： | 门玉峰.证券市场中会计信息失真原因分析[J].经济理论与经济管理,2001,0(3):22-27. |
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| 作者姓名： | 门玉峰 |
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| 作者单位： | 北京社会科学院管理研究所 北京 100101 |
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| 摘 要： | 造成证券市场中会计信息失真的主要原因有两个,一是上市公司会计行为的失当和注册会计师审计行为的失当;二是资本市场发行制度、监管体制和产权制度的不完善。要纠正证券市场中会计信息失真的现象,就必须在规范会计行为和市场制度建设两方面下功夫。
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| 关 键 词： | 会计信息 证券市场 上市公司 失真 |
| 文章编号： | 1000-596X(2001)03-0022-06 |
| 收稿时间： | 2000-12-10 |
| 修稿时间： | 2000年12月10 |
SOURCE ANALYSIS:DISTORTION OF ACCOUNTING INFORMATION IN SECURITIES MARKET |
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| MEN Yu-feng.SOURCE ANALYSIS:DISTORTION OF ACCOUNTING INFORMATION IN SECURITIES MARKET[J].Economic Theory and Business Management,2001,0(3):22-27. |
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| Authors: | MEN Yu-feng |
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| Institution: | Institute of Administration, Beijing Academy of Social Sciences, Beijing 100101, China |
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| Abstract: | There are two main sources that cause distortion of accounting information in securities market,the first is inappropriate accounting actions of listed companies and inappropriate auditing actions of CPA,the second is incomplete systems of issuing,governing and property rights in capital market.In order to correct the distortion,we must devote to the requirements of accounting actions and establishment of market systems. |
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| Keywords: | accounting information securities market listed company distortion |
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