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Research on the Administering Measures for Accounting Information Distortion in Chinese Listed Companies

机译:中国上市公司会计信息失真管理措施研究

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摘要

This article presents the administering measures for accounting information distortion in listed companies in China, noting that the foremost is to establish reasonable systems. Thus, we should improve the corporate governance of listed companies in China first and construct the check and balance system of rights. We should standardize the system of certified public accountant (short for CPA) , and place the audit of CPA high on business operation. Based on those, capital market system should be perfected, and then the functions of capital market should be played. By holding in the internal expansion incentives of listed companies on the capital market, perfecting the withdrawal system and strengthening legal supervision, boosting related civil actions and also increasing the costs of law breaking and rule breaking, etc, all these countermeasures will contribute to effectively stop the unsound phenomena from occurring again and again.
机译:本文提出了我国上市公司会计信息失真的管理措施,并着重建立合理的制度。因此,首先要完善中国上市公司的公司治理结构,构建权利制衡机制。要规范注册会计师制度(简称注册会计师),对注册会计师的审计工作要高度重视。在此基础上,完善资本市场体系,发挥资本市场的功能。通过控制上市公司在资本市场上的内部扩张激励机制,完善退出制度,加强法律监督,促进相关民事诉讼,增加违法,违法成本等,这些对策将有助于有效制止。一次又一次地发生不健全的现象。

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