我国上市公司会计信息失真的原因及其对策研究

On the Causes of Accounting Information Distortion of Chinese Public Corporations and Their Countermeasures

本文针对上市公司信息严重失真的现象,从经济学角度进行了原因分析,提出了加强会计规范建设,理顺企业主体关系,强化合同约束的具体对策。

This paper,from economics' point of view,analyzes the causes of serious accounting information distortion of Chinese public corporations.It also proposes countermeasures to the problem,including strengthening the construction of accounting regulation,improving the principal and subordinate relationship among corporations,and enforcing the execution of contracts.