会计诚信与股权结构  

An Analysis of Accounting Credit and Owner-Structure

作　　者：裘海寅[1] 

机构地区：[1]杭州师范学院图书馆,浙江杭州310012

出　　处：《杭州师范学院学报（自然科学版）》2003年第3期67-69,共3页Journal of Hangzhou Teachers College(Natural Science)

摘　　要：会计诚信问题已被全社会所关注。当前我国会计诚信问题的源头 ,可追溯到不合理的产权结构。从国有上市公司不合理的股权结构及其所引起的低效的公司治理结构两方面分析目前我国的会计诚信问题 ;减持国有资本、完善相关法制、增加会计不诚信行为的成本等均是解决会计诚信问题的措施。The problem of accounting credit is concerned by society. In China it can be traced to the inadvisable owner-structure. Two aspects of analysing the problem of accounting credit in China: one is the inadvisable owner-structure of state-holding listed companies; another one is short of efficiency of regime structure caused by the inadvisable owner-structure. Proposals are put forwarded as follows: the proportion of equity hold by state should be cut down, improvement according to laws, and adding the cost of behavior of accounting incredit.

关 键 词：会计诫信 股权结构 国有资本减持 法制 成本 

分 类 号：F23[经济管理—会计学]