上市公司隐性不实会计信息披露的研究

On Listed Companies' Recessive Untruthful Accounting Information Disclosure

高质量的会计信息是在信息可靠的基础上必须与利益相关者的决策相关,否则,会计信息披露没有存在的必要。必须弄清上市公司隐性不实会计信息披露方式及其产生的原因,并在此基础上制定治理措施。

High-quality accounting information is based on reliable information and related to the decision-making of the parties involved in sharing benefits: otherwise, there is no need for the existence of the information disclosure. It is vital to make effective measures of governance before clarifying the causes and methods of listed companies' accounting information disclosure.