摘要
我国证券市场普遍存在虚假信息披露问题。本文首先对造假问题做了理论上的分析,发现在目前的体制下造假问题几乎不可能根除 ,随后提出了一些解决问题的办法 ,力求让中介机构独立和负责任地发挥其对上市公司的审计监督作用。
Revealing false information is serious in Chinese stock market. We analyse it and find out it is almost impossible to eliminate the problem under the present supervisory system. Then we put forward several ways to overcome this difficulty so that intermediary organizations can audit the listed company independently and responsibly.
出处
《价值工程》
2003年第1期81-83,共3页
Value Engineering
