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会计信息真实性与证券市场监管
引用本文:尹小燕.会计信息真实性与证券市场监管[J].四川行政学院学报,2001(4):45-46.
作者姓名:尹小燕
作者单位:四川行政学院,成都,610073
摘    要:会计信息失真给证券市场带来的危害是不言而喻的.因此,如何提高会计信息质量,保护广大中小投资者的合法权益,是摆在财政部门、证券监管部门的一个重大课题.因此,文章对会计信息失真对证券市场的影响、会计信息失真的原因及提高会计信息质量应采取的对策等问题进行了探讨.

关 键 词:会计信息  会计信息质量  证券市场监管
文章编号:1008-6323(2001)04-0045-02
修稿时间:2001年11月9日

The Authenticity of Accounting Information and Securities Market Supervision
Yin Xiao Yan.The Authenticity of Accounting Information and Securities Market Supervision[J].Journal of Sichuan Administration College,2001(4):45-46.
Authors:Yin Xiao Yan
Institution:Yin Xiao Yan
Abstract:The harm to the securities market, which is caused by lacking fidelity of accounting information, is self-evident. So the important task of Finance Ministry and securities market supervision department is how to improve the accounting information quality and protect the legitimate rights and interests of numerous middle and small investors. The author inquires into the influence to the market caused by lacking fidelity of accounting information, its causes and the measures to be taken to impove accounting information quality.
Keywords:accounting information  accounting information quality  securities market supervision
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