| 上市公司会计造假的制度分析及治理 |
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| 引用本文： | 冼永光.上市公司会计造假的制度分析及治理[J].鸡西大学学报,2003,3(1):64-65. |
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| 作者姓名： | 冼永光 |
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| 作者单位： | 桂林航天工业高等专科学校，广西。邮编：541004 |
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| 摘 要： | 导致上市公司会计信息失真的原因比较复杂，本分析了制度上的原因，并从制度上提出了治理的措施。
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| 关 键 词： | 上市公司 会计造假 会计信息失真 会计制度 治理机制 治理措施 |
Institution Analysis of and Dealing with the Accounting Fabrication of Listed Company |
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| Xian Yongguang.Institution Analysis of and Dealing with the Accounting Fabrication of Listed Company[J].JOurnal of Jixi University:comprehensive Edition,2003,3(1):64-65. |
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| Authors: | Xian Yongguang |
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| Institution: | Xian Yongguang |
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| Abstract: | The element that lead to the distortion of the accounting information are complicated. This article tries to analyze the institution reasons and puts forward measures to handle them accordingly. |
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| Keywords: | accounting information accounting fabrication institution supervision mechanism |
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