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dc.contributor.advisor叶少琴
dc.contributor.author沈誉辉
dc.date.accessioned2016-02-14T02:51:05Z
dc.date.available2016-02-14T02:51:05Z
dc.date.issued2005-09-05 22:57:15.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28497
dc.description.abstract证券市场和上市公司在我国的发展并不是一帆风顺的,它经历了许多重大的欺诈和舞弊所带来的侵害。从一系列造成严重影响的上市公司违规事件来看,会计信息始终是整个事件的焦点和核心。为了保护投资者利益、维护证券市场的有序运行,就有必要对上市公司的会计行为(特别是会计信息披露行为)进行监管。然而,目前我国证券市场会计监管中仍存在着诸多问题和噩待完善的地方。因此,我国证券市场会计监管问题的研究已显得极为迫切了。在理论和实践的基础上,本文确立了证券市场会计监管的理念。结合经济学有关监管的不同理论,本文又对会计监管有关问题进行了阐述。根据监管主体的不同性质,本文将会计监管的方式分为法律监管、政府行政监管和社会监管...
dc.description.abstractAbstract The development of securities market and public companies in china is not so smooth,which has experienced the bad effects of swindles and irregularities。Accounting information remains the focus and core,in a series of illegal conduct related to public companies which caused serious influence。In order to protect the investor’s interests and keep securities market running in ord...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=9370&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=10796
dc.subject会计监管
dc.subject会计信息
dc.subject博弈
dc.subjectAccounting regulation
dc.subjectAccounting information
dc.subjectGambling
dc.title我国证券市场会计监管研究
dc.title.alternativeStudy on Accounting Regulation of Securities Market in China
dc.typethesis
dc.date.replied2005-09-05
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:X200211025


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