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目前世界各国在规范证券市场秩序的同时也相应加强了对上市公司会计信息的管制。经过近二十年的发展,我国上市公司也走上了规范生产和披露会计信息的轨道。但我国上市公司会计信息管制体系仍不完善是现实状况,会计信息造假案层出不穷。所以,本文通过研究如何完善上市公司会计信息管制体系有积极的现实意义。
At present, all countries in the world, while regulating the order of the securities market, have correspondingly strengthened their control over the accounting information of listed companies. After nearly 20 years of development, China’s listed companies have embarked on a track to regulate the production and disclosure of accounting information. However, the accounting information control system of China’s listed companies is still not perfect is the reality, an endless stream of accounting information fraud. Therefore, this article has a positive and practical significance by studying how to perfect the accounting information control system of listed companies.