摘要
本文拟从公司治理结构、注册会计师聘任制度、造假成本与收益、剥离与模拟、资产重组与关联交易等五个角度 ,深入剖析我国上市公司会计信息质量面临的挑战 ,并提出若干建议。
This paper analyzes in -depth the challenges to the quality of a ccounting information of listed companies from 5 perspec tives :corporate governance structure ,CPA engagement system ,unbalanced benefits and costs of accounting falsification , carving -out of assets and liabilities and the resulting pro forma adjustments ,as wells as business restructuring and relat ed party transactions .Certain policy recommendations are given based on these analyses
出处
《会计研究》
CSSCI
北大核心
2001年第10期6-11,共6页
Accounting Research
