摘要
上市公司是利益相关者参与的一系列契约的联结,会计信息是上市公司契约的基础,是人们在经济活动进程中,通过会计实践获得的反映会计主体价值运动状况的经济信息,是相关主体进行管理与决策的依据。上市公司会计信息失真扰乱了市场经济秩序,损害了投资者和债权人的利益,阻碍了政府宏观调控政策的实施,为此,必须从会计信息的需求方、供给方、监管方三方面的角度规范提高会计信息质量的保障措施。
Listed companies are a series of contracts links of stakeholders. Accounting information is the basis of the lease of listed companies, is the economic information reflecting the movement of the main value through accounting practice in the process of economic activities, is the main basis for decision-making and management. Distortion of accounting information of listed companies disrupts the market economic order, undermines the interests of investors and creditors, and hampers the government＇s macroeconomic control policy. So we should improve the norms safeguards accounting information quality from the demand side, supply side, and the regulatory side.
出处
《吉林省经济管理干部学院学报》
2009年第3期63-65,共3页
Journal of Jilin Province Economic Management Cadre College
关键词
会计信息
会计信息质量
上市公司
Accounting information
The quality of accounting information
Listed companies
