摘要
上市公司会计信息失真的特征表现为利润操纵，而形成这种失真的主要原因是上市制度、配股制度、摘牌制度及审计制度等方面的制度缺陷，因此治理上市公司会计信息失真应主要进行制度调整，包括资源配置制度的调整、市场监管制度的加强及审计质量保障制度的健全。
The distorted accounting information of the quoted companies is due to the control of profit. But the main cause of the distorted accounting information results from the defect of some systems, such as quoted system, quota system, audit system and so on. Hence, some systems should be adjusted to control the distorted accounting information, including the adjustment of resources allocation system, market control system and audit quality assurance system.
出处
《税务与经济》
北大核心
2000年第2期76-78,共3页
Taxation and Economy
关键词
上市公司
会计信息失真
市场监管制度
利润操纵
quoted company
distorted accounting information
market control system
audit quality assurance system
