上市公司会计信息失真成因探究

The Causes On Accounting Information of Corporation Infidelity

我国上市公司信息质量较低 ,产生的原因主要有上市公司对利益的追逐 ,公司治理结构不完善 ,内部控制机制薄弱 ,公司会计、审计人员素质较低 ,外部审计机构独立性差 ,证券监管机构监管不力 ,相关制度法规不健全等系列因素。

In china, the quality of information of corporations is low, the main causes are the corporations seek profits, the managerial construction of corporation is not perfect, internal control is weak, the quality of accountants and auditors is low, the independence of outside auditing is bad, the organ for supervision and management of bond is weak, the rules and regulations are not perfect.