摘要
近年来,国内外上市公司出现了许多会计造假大案,特别是在收益质量方面问题较多。作为上市公司应定期向利益相关者公布、披露真实可靠的财务报表信息。上市公司存在的收益质量问题以及操纵利润的手段,一直以来是人们关注的重点,论文主要对提升上市公司收益质量的对策进行分析研究。
In recent years, domestic and foreign listed companies have emerged a lot of accounting fraud cases, especially in terms of quality of income, there are more problems. As a listed company, it should regularly publish the real and reliable financial statements information to the stakeholders. The quality of earnings of listed companies and the means of manipulating profits have always been the focus of attention. This paper mainly analyzes and studies the countermeasures to improve the quality of listed companies' earnings.
出处
《中小企业管理与科技》
2017年第21期21-22,共2页
Management & Technology of SME
关键词
收益质量
风险
对策分析
income quality
risk
countermeasure analysis
