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在线阅读 --哲学社会科学版 2002年3期《论虚假财务报告的防范》
论虚假财务报告的防范--[在线阅读]
王光茹
中央财经大学会计系 北京 100000
起止页码: 34--36页
DOI:
摘要
我国股市因虚假财务报告及信息不对称,给投资者造成巨大损失,造成这一现象的原因有:公司的管理者与投资者之间客观存在着信息不对称,公司的内部监控机制薄弱,外部监控实施不得力等。其具体改进措施是:完善公司治理结构,并在建立健全公司内部监控机制的同时,强化外部监控机制。

How to take precautions against false financial report
WANG Guang ru
Department of Accounting, Central Financial University, Beijing, 100000, China
Abstract:
The investors in the stock market have suffered great loss due to false financial reports and the asymmetry of information,because there exists an asymmetry of information between the managers in the corporations and the investors,and the internal monitor mechanism is poor while the external monitor mechanism fails to work well. The measures for improvement are to perfect the corporations' management structure and to strengthen the external monitor mechanism while amplifying the internal monitor mechanism.

收稿日期: 2001-11-30
基金项目:

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