上市公司会计监督体系:现状、问题与重构
发布时间：2019-07-22 07:32
【摘要】：正现代经济的发展日益倚重于资本市场,作为投资者及其他利益相关者连接体的上市公司是资本市场的主体。上市公司具有股权分散、剩余索取权和控制权分离的显著特点,会计信息是利益相关者的利益分配。20世纪90年代中后期以来,我国资本市场上出现了很多的会计信息失真和造假现象①,导致了严重的市场诚信危机,引发了社会各界的高度关注。会计监督是为保证会计信息质
[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
【作者单位】： 中国海洋大学管理学院;
【分类号】：F231.6
本文编号：2517463
[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
【作者单位】： 中国海洋大学管理学院;
【分类号】：F231.6
【共引文献】
相关期刊论文 前1条
1 张琳;;基于新会计监管理论的上市公司会计监管问题研究[J];商场现代化;2009年15期
，本文编号：2517463
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