上市公司会计信息质量面临的挑战与思考 |
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引用本文: | 黄世忠. 上市公司会计信息质量面临的挑战与思考[J]. 会计研究, 2001, 0(10): 6-11 |
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作者姓名: | 黄世忠 |
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作者单位: | 厦门大学管理学院会计系,361005 |
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摘 要: | 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。
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关 键 词: | 上市公司 会计信息质量 挑战 |
The Challenges Faced by the Quality of Accounting Information of Listed Companies and Reflections |
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Abstract: | 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 |
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