| 上市公司会计信息质量问题分析 |
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| 引用本文： | 王家颖.上市公司会计信息质量问题分析[J].同煤科技,2002(3):34-36. |
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| 作者姓名： | 王家颖 |
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| 作者单位： | 大同煤矿集团宏远公司 |
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| 摘 要： | 造成上市公司会计信息质量问题的原因在于有关会计信息质量的规范、治理结构不完善，以及CPA审计监督的作用未能充分发挥、有关监管机构执法力度不够等。
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| 关 键 词： | 上市公司 会计信息 信息质量 审计 监督 执法力度 |
| 文章编号： | 1000-4866(2002)03-0034-03 |
Analysis on Accounting Information Quality in Stock Companies |
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| Authors: | Wang Jiaying |
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| Affiliation: | Wang Jiaying |
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| Abstract: | The author analyses the reasons why there exist accounting information quality problems in stock companies, holds that the regulations related to the accounting information quality and the governing structure of the companies is not perfective, the auditing and supervising on the CPA haven't functioned well, the supervising agencies havent executed the related laws powerfully, and suggests all the supervising agencies concerned take immediate measures to improve the present status so as to keep the stock market in order and protect the interests of the investors who will make decisions on the basis of such accounting information. |
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| Keywords: | stock companies accounting information quality of information |
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