摘要
近年来,我国会计信息失真现象非常严重,对广大信息使用者特别是上市公司的中小投资者产生了极大影响,已经引起全社会的关注,试图对上市公司会计信息失真的成因及治理作一些理性思考。
Accounting information of listed companies in China has been distorted in recent years that its users, specially those small and medium investors have been seriously disadvantaged. The abnormal situation has caused great concern among the whole society. It's our intention in this paper to look into the cause of accounting information distortion by listed companies and suggest some countermeasures accordingly.
出处
《盐城工学院学报（社会科学版）》
2003年第4期14-16,共3页
Journal of Yancheng Institute of Technology（Social Science Edition）
