上市公司会计信息失真的治理

The Administration of Accounting Information Distortion in Listed Company

上市公司会计信息失真是世界各国共存的问题,其根本原因在于利益驱动和惩罚不力。完善公司治理结构、强化中介机构监管、提高造假成本、建立信用机制是根治会计信息失真的有效途径。

Accounting information distortion in listed company is a co-existed problem in the world. The basic reasons are the drive from benefits and the punitive measures are not forceful The effective measures to get rid of accounting information distortion are to perfect company administrative structure, strengthen the supervision of intermediary agency, increase the cost for sham and establish credit mechanism.