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为了缓解我国资本市场存在的严重会计问题,围绕我国上市公司会计业绩“一年绩优,两年绩平,三年配股,四年绩劣”的变脸现象,陈晓教授开展了一项为期三年的研究。研究证据表明,长期以来我们所依赖的政府行政会计监管和注册会计师制度难以从根本上改变资本市场中的会计信息严重失真问题,解决会计信息失真问题,应该从完善市场机制、提高上市公司质量、改善上市公司治理结构入手。
In order to alleviate the serious accounting problems in China’s capital market, focusing on the accounting performance of listed companies in China, “one year’s merit, two years of performance, three years placement, four years of poor performance,” the face change, Professor Chen Xiao launched a three-year Research. The research evidence shows that it is hard to fundamentally change the problem of serious distortion of accounting information in capital markets and the problem of distortion of accounting information should we rely on the system of government accounting supervision and certified public accountant for a long time. We should improve the market mechanism, improve the quality of listed companies, Improve the governance structure of listed companies.