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wan shan wo guo shang shi gong si nei bu shen ji gong zuo de xin si lu
Author(s): 
Pages: 49-50,53
Year: Issue:  5
Journal: Financial Accounting

Abstract: <正> 最近几年我国频频发生上市公司舞弊丑闻和会计造假恶性事件,严重损害了投资者的合法权益,挫伤了投资者的投资信心。其主要原因在于我国上市公司治理不尽合理,内部控制机制不健全,人为造假现象得不到揭露的情况较为严重。由于信息不对称,仅仅依靠外部审
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