摘要
上市公司会计信息披露是证券市场赖以建立和发展的基石,是社会经济良性循环的保证。当前上市公司披露的会计信息失真,甚至披露虚假信息事件层出不穷,引起社会的广泛关注。
The disclosure of accounting informations of listed companies is the foundation of establishing and developing securities husiness. And it is the guarantee for virtuous circles of economies. That now listed companies provide accounting informations either a bit or nothing even fake aroused concern of the public. This article will analyse status quo and causesation of disclosure of accounting informations and present countermeasure.
出处
《商丘职业技术学院学报》
2008年第3期55-56,共2页
JOURNAL OF SHANGQIU POLYTECHNIC
关键词
信息披露
原因
对策
disclosure of accounting information
causation
countermeasure