摘要
本文从七个方面分析损害会计信息披露质量、造成会计信息不对称的原因。上市公司内部是产生虚假信息的源头,是治理的重点。
This article analyzes the cause of damaging the quality of accounting information and incurring the unsymmetrical information from seven aspects. The source of false information is the internal of a public company that is the emphasis of administration.
关键词
会计信息披露
信息质量
会计程序
会计方法
财务伪装
the announcement of information
unsymmetrieal information on accounting
accounting procedures
accounting approaches
financial fake