浅析上市公司会计信息操纵行为及治理对策

On Listed Company Accountant Information Manipulating Behavior and Control Countermeasures

上市公司操纵会计信息主要途径是会计信息操纵和会计造假,其主要原因是利益驱动、监管不力和会计政策法规的滞后和不完备,应采取相应对策进行治理。

The main path of the listed company controls the accountant information is the accountant information manipulating and the false accountant. The main reason of the accountant information manipulating is the benefit driving and weak supervision and we should adopt the correspond countermeasures to manage.