| 企业会计信息失真的成因分析与治理策略 |
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| 引用本文： | 桂高山.企业会计信息失真的成因分析与治理策略[J].湖北广播电视大学学报,2003,20(1):74-76. |
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| 作者姓名： | 桂高山 |
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| 作者单位： | 湖北广播电视大学,湖北,武汉,430073 |
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| 摘 要： | 强调会计信息的真实性、完整性、规范化、法制化,有助于维护投资者的利益,保证证券市场正常运行和资源配置合理。导致会计信息失真的原因主要是:利益驱动、虚构会计信息、我国公司治理机制存在制度构造上的问题以及立法和执法环节存在的问题。文章就这些问题提出了针对性的解决措施和治理策略。
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| 关 键 词： | 会计信息 信息失真 治理策略 |
| 文章编号： | 1008-7427(2003)01-0074-03 |
| 修稿时间： | 2002年11月28 |
Analysis and Strategy for Accounting Information |
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| GUI Gao-shan.Analysis and Strategy for Accounting Information[J].Journal of Hubei Radio& Televisonuniversity,2003,20(1):74-76. |
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| Authors: | GUI Gao-shan |
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| Institution: | GUI Gao - shan |
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| Abstract: | Emphasis on verity, integrity, specification and regulation of accounting information, on one hand, can benefit investors, on the other hand, can guarantee the normal function of stock market and the rational allocation of resources. The main reasons of false accounting information lie in pursuit of benefit and assumed accounting information . In China, there are some defects in corporate governance structure and legislation. This article presents some direct measures and governance device to these problems. |
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| Keywords: | accounting information false accounting information governance device |
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