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dc.contributor.author李明辉
dc.date.accessioned2017-11-14T01:07:57Z
dc.date.available2017-11-14T01:07:57Z
dc.date.issued2001-07-25
dc.identifier.citation中国地质矿产经济,2001,(07):35-39,51
dc.identifier.issn1005-5908
dc.identifier.otherZDKJ200107008
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/139363
dc.description.abstract我国会计信息失真严重的现象 ,很大程度上不是由于会计本身的原因 ,而是与我国企业治理结构不完善 ,缺乏对管理当局有效的监督和制约 ,造成内部人控制现象严重有关。要从根本上治理会计信息失真 ,除了完善有关会计准则、提高会计人员素质等外 ,应当建立有效的公司治理结构 ,减少管理当局对会计信息的操纵。
dc.description.abstractIn China, most of accounting information is not verity. It can be attributed partly to the lack of a perfect corporate governance which can supervise and restrict the behavior of the managers effectively, thus the insider control is very severely. The author thinks that, in order to decrease the false accounting information, we should make up a series of high quality accounting standards, increase the quality of accountants, but first of all, we should establish perfect corporate governance, decrease the managers, manipulating on accounting information.
dc.language.isozh_CN
dc.subject公司治理结构
dc.subject内部公司治理
dc.subject外部公司治理
dc.subject会计信息
dc.subject内部人
dc.subjectcorporate governance
dc.subjectinternal governance
dc.subjectexternal governance
dc.subjectaccounting information
dc.subjectinsiders
dc.title完善公司治理结构与会计信息失真防范
dc.title.alternativeTO PERFECT CORPORATE GOVERNANCE AND TO PREVENT FINANCIAL FRAUD
dc.typeArticle


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