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dc.contributor.advisor曲晓辉
dc.contributor.author李明辉
dc.date.accessioned2016-02-14T02:59:43Z
dc.date.available2016-02-14T02:59:43Z
dc.date.issued2003-06-06 16:34:08.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28317
dc.description.abstract本文在借鉴国外上市公司财务报告法律责任的研究成果和有关认定经验及做法的基础上,运用法学、会计学、审计学、经济学等学科的相关理论,对上市公司定期财务报告的法律责任进行系统研究,包括虚假财务报告的认定、会计准则的法律地位、财务报告法律义务和责任的产生、财务报告法律责任的主体、构成要件、归责原则、承担方式、实现方式等问题,并对我国上市公司财务报告法律责任的现状进行分析,提出修改有关法律和司法程序的建议,以期为强化财务报告虚假陈述行为的法律责任,有效保护投资者等利益主体的知情权提供理论支持和决策借鉴。
dc.description.abstractThe dissertation systematically explores and analyzes the legal liability for misrepresentation in financial reporting and the current situation in China, at the end of this dissertation, the author puts forward some suggestions to improve related laws to decrease the fraudulent financial reporting.
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=6535&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=201
dc.subjectFinancial reporting
dc.subjectLegal liability
dc.subjectMisrepresentation
dc.subject财务报告
dc.subject法律责任
dc.subject虚假陈述
dc.title上市公司财务报告法律责任之研究
dc.title.alternativeLegal Liability of Financial Reporting of Listed Companies
dc.typethesis
dc.date.replied2003-06-06
dc.description.note学位:管理学博士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:B200011007


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