| 上市公司会计造假的制度根源 |
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| 引用本文： | 雷箐青,王莉娟.上市公司会计造假的制度根源[J].贵阳金筑大学学报,2003(4). |
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| 作者姓名： | 雷箐青 王莉娟 |
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| 作者单位： | 贵阳金筑大学 贵州·贵阳 550005 |
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| 摘 要： | 针对会计造假泛滥的问题,分析了其产生的制度根源,并提出从转变政府观念、加强监管、避免“政策市”等方面来解决这一问题。
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| 关 键 词： | 会计造假 制度安排 对策 |
The Systematic Origins Of Accountants' Forgery In listed Companies |
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| Lei Jing Qing.The Systematic Origins Of Accountants' Forgery In listed Companies[J].Journal of Jinzhu University of Guiyang,2003(4). |
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| Authors: | Lei Jing Qing |
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| Abstract: | To the overflow of accountants' forgery, this paper analyzes its systematic origins, and puts forward the solution to the problem in terms of transforming governmental conception, enhancing inspection, and avoid Policy market". |
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| Keywords: | accountants' forgery system arrangement solution |
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