摘要
随着我国市场经济体制建立和完善,无论是宏观调控还是微观管理,会计信息都处于十分重要的地位和起着十分重要的作用,上市公司严重的会计信息质量问题已成为困扰我国经济改革和发展的难题,会计也成为人们非议的焦点。要确认会计在公司治理中的角色和地位,以便发挥会计在公司治理中的作用;要研究造成会计信息失真的深层原因,即我国企业缺乏健全完善的公司制结构。
As the marketing economic system has been established and promoted in our country, the accounting information plays an important role no matter in the macroscopic or microcosmic management. The quality of the accounting information of the companies coming into the market has already been a difficult problem to bother our economical reformation and development. And the accountants have been the focus of the complaint. It is necessary to study the position and roles of the accountants in the companies and develop their actions in the companies. The deep reason of the false of the accounting information is the lack of the improving company structure.
出处
《天津成人高等学校联合学报》
2005年第1期127-128,F003,共3页
Journal of Tianjin Adult Higher Learning
