会计信息的失真及其治理  

Distortion of Accounting Information and its Improvement

作　　者：石连运[1] 石长胜 

机构地区：[1]山东大学管理学院,山东济南250100 [2]济南证券公司,山东济南250100

出　　处：《工会论坛（山东省工会管理干部学院学报）》2002年第1期70-72,共3页Trade Unions' Tribune(Journal of Shandong Institute of Trade Unions' Administration Cadres)

摘　　要：会计信息是投资者进行合理投资、债权人作出信贷决策的重要依据 ,失真的会计信息必然会给投资者错误的导向 ,引发证券市场秩序的混乱。本文重点分析了上市公司会计信息失真的各种表现 ,并就如何治理提出了积极的对策。Accounting information is the significant basis for investors to carry out reasonable investment and for creditors to make credit decisions. Distorted accounting information is sure to give false guide to the investors and will cause disorder of the stock market. This article mainly analyzes various manifestations of the distorted accounting information of listed companies and puts forward active countermeasures of improvement.

关 键 词：上市公司 会计信息失真 治理对策 

分 类 号：F23[经济管理—会计学]