摘要
我国会计信息失真严重的现象 ,很大程度上不是由于会计本身的原因 ,而是与我国企业治理结构不完善 ,缺乏对管理当局有效的监督和制约 ,造成内部人控制现象严重有关。要从根本上治理会计信息失真 ,除了完善有关会计准则、提高会计人员素质等外 ,应当建立有效的公司治理结构 ,减少管理当局对会计信息的操纵。
In China, most of accounting information is not verity. It can be attributed partly to the lack of a perfect corporate governance which can supervise and restrict the behavior of the managers effectively, thus the insider control is very severely. The author thinks that, in order to decrease the false accounting information, we should make up a series of high quality accounting standards, increase the quality of accountants, but first of all, we should establish perfect corporate governance, decrease the managers, manipulating on accounting information.
出处
《中国地质矿产经济》
2001年第7期34-38,F004,共6页
China Geology & Mining Economics
关键词
公司治理结构
会计信息
内部人
防范
财务报告
证券监管
corporate governance
internal governance
external governance
accounting information
insiders
