摘要
针对上市公司信息披露存在的质量问题,从企业和制度两方面分析其产生的原因,并提出建立完备的法律规范体系、强大的社会监督机制、严厉的惩罚等措施,以提高上市公司会计信息质量.
At present, the information publishes of listed company exist many problems: not true, insufficiency, not comparing with hour, not normal etc. It injures the healthy development of our country's stock market and the listed company. It also makes large investors suffered lots of loss. Aiming the existent quality problem of the listed company information publishes, the article analyzes its reasons from enterprise and system sides, and makes some suggestion: build perfect law system,strong supervise system,severe penalize measurement etc to increase the listed company the accountancy the information quality.;
出处
《中原工学院学报》
CAS
2005年第1期19-22,共4页
Journal of Zhongyuan University of Technology
关键词
上市公司
信息披露
质量要求
the listed company
publish of information
quality request