摘要
会计信息失真是一个全球性的问题,会计信息失真的真正根源在于公司治理存在漏洞和缺陷。结合我国实际,借鉴国外的经验教训,加强内部及外部监控,不断完善公司治理结构,提高会计信息质量,是推动我国社会经济快速、健康发展的要求。
It is a universal issue that accounting information can not reveal the facts, its source lies in the loopholes and defects in corporation governance. Learning experiences and lessons from foreign countries at the same time taking into account our practice, reinforcing internal and external monitoring, constantly perfecting corporation governance structure and improving the qualities of accounting information, all above measures are the request to propel our social economy to develop quickly and healthily.
出处
《经济经纬》
北大核心
2003年第4期64-66,共3页
Economic Survey
关键词
公司治理
会计信息
内部人控制
责任追究制度
corporation governance
accounting infonnation
insider control
blame retracing system