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对现阶段上市公司会计信息披露问题的思考
引用本文:汤卫忠. 对现阶段上市公司会计信息披露问题的思考[J]. 特区经济, 2008, 235(8): 114-115
作者姓名:汤卫忠
作者单位:深圳市审计局,广东,深圳,518034
摘    要:会计信息披露是资本市场的重要环节,本文结合中国现实,阐述了现阶段我国上市公司会计信息披露环节中存在的问题、产生原因和解决对策,具有针对性和现实意义。

关 键 词:上市公司  会计信息  披露

Thinking on listed company accounting information disclosure problem
Tang Wei Zhong. Thinking on listed company accounting information disclosure problem[J]. Special Zone Economy, 2008, 235(8): 114-115
Authors:Tang Wei Zhong
Affiliation:Tan Wei Zhong
Abstract:Disclosure of an enterprise's accounting information and financial status is an essential part of the operation of the capital market. This article, considering the realistic situation of the capital market of China, objectively states about the problems occurring in the disclosure of the accounting information and financial status of those listed public corporations, reasons the root causes of the problems and finally points out the co-responding resolutions. In this point of view, this article is an expertise and a work reflecting the actual world.
Keywords:Listed Public Corporation  Accounting Information and Financial Status  Disclosure of Informaiton
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