Study on Administering for Accounting Information Distortion in Chinese Listed Companies

摘要：

This article presents administering measures for accounting information distortion in listed companies of China,pointing that the key is to establish reasonable systems.The countermeasures include improving the corporate governance of listed companies and constructing the check and balance system of rights.Meanwhile,standardizing the certified public accountant systems (short for CPA),and placing the audit of CPA high on business operations can also improve information system.Based on these,the capital market system will be more perfect,and then the functions of capital market can normally run.By checking the internal expansion incentives of listed companies on the capital market,perfecting the withdrawal system,strengthening legal supervision,boosting related civil actions and increasing the costs of law and rule breaking,etc,the unsound phenomena will be effectively prevented.

关键词： Accounting information Distortion Countermeasure

作者: Dong Jingwei Han Yu

作者单位: School of Management,Wuhan University of Technology,Wuhan,P.R.China,430070

会议类型: 国际会议

会议名称: 第三届产品创新管理国际会议(The 3rd International Conference on Product Innovation Management)

会议地点: 武汉

会议语种:英文

在线出版日期: 2008-10-26（万方平台首次上网日期，不代表论文的发表时间）