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我国上市公司会计舞弊及其治理

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摘要 上市公司会计舞弊严重侵扰了资本市场的效率和运行,威胁着资本市场参与者对资本市场会计信息的信心。据估计,舞弊使美国各类组织每年损失超过4,000亿美元,平均每家公司每年损失占到其报告总收入的6%左右。随着国内资本市场的发展,上市公司会计舞弊问题也逐渐凸显。上市公司会计舞弊的主要类型有那些,通常舞弊目的是什么,
作者 段玉峰 孟菲
出处 《合作经济与科技》 2011年第21期62-64,共3页 Co-Operative Economy & Science
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