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会计信息是利益分配、财富转移的基础,具有协调利益分配的功能,它的可靠性直接决定着经济体制的公平性和经济运行的效率,本文在对我国上市公司会计监管现状分析的基础上,对上市公司会计造假的原因进行探悉,提出了完善我国上市公司会计造假监管体系的对策。
Accounting information is the basis of profit distribution and wealth transfer. It has the function of coordinating the distribution of profits. Its reliability directly determines the fairness of economic system and the efficiency of economic operation. Based on the analysis of the current situation of accounting supervision of listed companies in our country, This paper probes into the causes of accounting fraud in listed companies and puts forward some countermeasures to improve the supervision system of accounting fraud in listed companies in our country.