我国上市公司会计信息失真问题的研究——基于“万福生科事件”视角  

Research on the Distortion of Accounting Information of Listed Companies in China——Based on the Perspective of "Wanfu Biotechnology Incident"

作　　者：高立 GAO Li(Fishery Machinery and Instrument Research Institute,Shanghai 200092,China)

机构地区：[1]中国水产科学研究院渔业机械仪器研究所,上海200092

出　　处：《中小企业管理与科技》2018年第34期66-67,共2页Management & Technology of SME

摘　　要：近年来,上市公司出现了从"银广夏事件"到"郑百文事件"等多次财务欺诈和舞弊事件,一系列的会计信息失真案例一个接一个地发生。这不仅对市场经济和企业健康运行构成严重威胁,而且也严重损害了社会和公众的利益。如何提高会计信息质量,最大限度地发挥会计信息的真实性具有重要的现实意义。In recent years,a series of accounting information distortion cases have occurred one after another in listed companies,such as the"YinGuang Sha case","ZHENGBaiwen case"and so on.This not only poses a serious threat to themarket economy and the healthy operation of enterprises,but also seriously damages the interests of the society and the public.How to improve the quality of accounting information and maximize the authenticityofaccountinginformation hasanimportant practical significance.

关 键 词：财务欺诈和舞弊 会计信息质量 对策建议 

分 类 号：E232.5[军事—军事理论]