会计改革对上市公司会计信息失真的影响  

The Effect of Accounting Reform on Listed Companies' False Information

作　　者：梁杰[1] 邓海燕[1] 

机构地区：[1]沈阳工业大学经贸学院,辽宁沈阳110023

出　　处：《商业研究》2003年第2期89-90,共2页Commercial Research

摘　　要：会计的本质在于决策有用性,即向有关利益关系人提供客观、公正和有用的信息,以利于其做出正确判断和决策。但是在许多公司中存在着虚假会计信息给社会造成极大危害,针对政府出台的相关政策对上市公司中会计信息失真现象进行分析,通过案例探索会计改革动因,为根治信息失真现象提供依据。The nature of accounting lies in its usefulness. It aims to help interest - involved group (or people) to work out right judgement and policies by poviding them with objective, just and usefulness. However, false accounting information may cause great harm to the society. This paper discusses the necessity of having accounting reform by studying the cases concerned therehy offering the solutions to false information.

关 键 词：会计改革 上市公司 会计信息失真 债务重组 关联交易 

分 类 号：F231[经济管理—会计学]