【摘要】：正現(xiàn)代經(jīng)濟的發(fā)展日益倚重于資本市場,作為投資者及其他利益相關(guān)者連接體的上市公司是資本市場的主體。上市公司具有股權(quán)分散、剩余索取權(quán)和控制權(quán)分離的顯著特點,會計信息是利益相關(guān)者的利益分配。20世紀90年代中后期以來,我國資本市場上出現(xiàn)了很多的會計信息失真和造假現(xiàn)象①,導(dǎo)致了嚴重的市場誠信危機,引發(fā)了社會各界的高度關(guān)注。會計監(jiān)督是為保證會計信息質(zhì)
[Abstract]:The development of modern economy relies more and more on the capital market, and the listed company, as the connecting body of investors and other stakeholders, is the main body of the capital market. Listed companies have the remarkable characteristics of decentralization of equity, separation of residual claim and control rights, accounting information is the distribution of interests of stakeholders. Since the middle and late 1990s, there have been a lot of accounting information distortion and fraud in China's capital market, which has led to a serious crisis of market integrity and aroused great concern from all walks of life. Accounting Supervision is to ensure the quality of Accounting Information
【作者單位】： 中國海洋大學(xué)管理學(xué)院;
【分類號】：F231.6

【共引文獻】

相關(guān)期刊論文 前1條

1 張琳;;基于新會計監(jiān)管理論的上市公司會計監(jiān)管問題研究[J];商場現(xiàn)代化;2009年15期

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