【摘要】：正現(xiàn)代經(jīng)濟(jì)的發(fā)展日益倚重于資本市場(chǎng),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(chǎng)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(diǎn),會(huì)計(jì)信息是利益相關(guān)者的利益分配。20世紀(jì)90年代中后期以來(lái),我國(guó)資本市場(chǎng)上出現(xiàn)了很多的會(huì)計(jì)信息失真和造假現(xiàn)象①,導(dǎo)致了嚴(yán)重的市場(chǎng)誠(chéng)信危機(jī),引發(fā)了社會(huì)各界的高度關(guān)注。會(huì)計(jì)監(jiān)督是為保證會(huì)計(jì)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(guó)海洋大學(xué)管理學(xué)院;
【分類(lèi)號(hào)】：F231.6

【共引文獻(xiàn)】

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1 張琳;;基于新會(huì)計(jì)監(jiān)管理論的上市公司會(huì)計(jì)監(jiān)管問(wèn)題研究[J];商場(chǎng)現(xiàn)代化;2009年15期

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