摘要
上市公司的会计信息失真产生了巨大的危害,严重威胁着我国经济各方面的发展。文章从上市公司内部治理结构不完善和外部法律环境和规章制度缺陷两个方面分析会计信息失真产生的原因,并提出了相应的各项对策。
The accounting information distortion of listed companies severely jeopardizes and threatens the development of our economy. This paper analyzes the reasons that cause the accounting information distortion from the respects of the imperfection of the internal administration of listed companies and the defects of external legal environment and rules and regulations. Based on such analysis, corresponding eountenneasures are put forward.