摘要
我国上市公司会计信息披露存在诸如虚假陈述、披露不及时、关联方关系及其交易披露不充分、披露制度不健全等问题,究其原因有主观和客观两方面。
The accounting information of the listed corporate in our country exists many problems, such as false statement, delaying disclosing, bad relation between each sides, unful trasaction disclosing and imperfect disclosing system. The causes are mainly in two aspects： subject and object.
出处
《兰州交通大学学报》
CAS
2006年第2期84-87,共4页
Journal of Lanzhou Jiaotong University
关键词
中国
股份有限公司
会计信息
China
limited liability company
accounting information
