上市公司会计信息也是一种特殊的商品。
Accounting information of listed companies is a special commodity.
最后，对我国上市公司会计信息质量提出建议。
Finally, this article ends with providing some advice for the public companies regarding the improvement of accounting information quality.
阐述了我国上市公司会计舞弊的现状和原因。
This article also argues the present situation of listed companies financial fraud and finds the reasons.
第四部分是我国上市公司会计监管现状的分析。
The fourth part is the analysis of the current status of accounting regulation of the public companies in China.
上市公司会计政策的选择与会计信息质量有着密切的关系。
Appear on the market the choice of company treasurer policy and accountant information quality are having close relationship.
报告指出，上市公司会计和股权激励的信息披露的许多问题。
The report states that a listed company accounting and equity-based incentives are many problems in information disclosure.
这部分主要为我国上市公司会计诚信问题的解决提供参照系。
It offers some reference system for the solution of company's accounting integrity problems in this part of the paper.
论文首先通过比较的方法来分析我国上市公司会计政策选择动机。
At first, the writer analyse the motive of the choice of the accounting policy of our country's listed company through the comparative method.
本文主要论述了我国上市公司会计定位问题，全文共分五个章节。
This paper is made up of five parts and mainly discusses the problem of the orientation of accounting of listed enterprises in our country.
为此本文从公司治理结构视角出发研究我国上市公司会计舞弊控制问题。
So this paper tries to study control on accounting fraud of listed company of our country from corporate governance structure visual Angle.
本文主要从四个方面探讨了我国上市公司会计监管模式的构建及其运行。
The paper mainly probes the construction and operation of a mode of accounting supervision at four aspects.
本文针对此问题，从寻租理论出发，探究我国上市公司会计变更行为的动因。
To address this issue, this paper explores the motivation of Chinese listed companies' accounting change based on rent-seeking theory.
以便进一步规范上市公司会计行为，保护投资者利益，提高我国股票市场效率。
So as to standard the listed companies 'accounting behavior further, protect the interest of investors and improve the stock market's efficiency of our country.
因此，有关上市公司会计监管的研究已成为当前理论界与实务界共同关注的热点。
Therefore, the research on accounting regulation of listed companies has become the hotspot that current theorists and practitioners pay much attention to together.
本文运用博弈论分析方法，对上市公司会计舞弊问题进行了不完全信息静态博弈分析。
This article analyzes the financial fraud of listed companies under static games of imperfect information theory.
这些研究成果无疑为我国研究上市公司会计舞弊问题提供了一定的理论基础和研究方法。
There is no doubt that these research results provide certain rationale and research technique for researching accounting fraud in listed companies in our country.
上市公司会计舞弊自从证券市场出现以来就一直存在，并且给社会经济造成了巨大危害。
Accounting fraud of listed companies always exists since the securities market has shown up, and brings enormous harm to the socio-economy.
上市公司会计信息失真的现象已引起各方面的极大关注，上市公司会计信息质量面临挑战。
The phenomenon of unreal accounting information of listed companies has led to considerable public concerns. The quality of accounting information of listed companies faces challenge.
如何规范上市公司会计政策的选择，提高上市公司的信息披露质量成为人们探讨的一个重要内容。
How to standardize the choice of the accounting policy of listed companies to improve the information announcing quality of the listed companies becomes an important content that people probe into.
大量研究表明，我国上市公司会计变更的目的并非是为了提供更可靠、更相关的会计信息，而是另有他图。
Studies have shown that the purpose of Chinese listed companies' accounting change is not to provide more reliable and relevant information, but other motives.
在Sarbox的案例中，法院只规定了被派往上市公司会计监管委员会的成员，需有所变化，一个由法案建立的代理。
In the case of Sarbox, the court merely ruled that changes are needed in the way members are appointed to the Public Company Accounting Oversight Board, an agency established by the act.
首先，从我国的会计信息质量特征开始，对我国上市公司会计信息质量特征结合国际会计准则进行具体化分析。
Firstly of all, this article will analyze the quality of accounting information in detail combined with IAS.
基于上述情况，本文认为我国上市公司会计自愿性信息披露动机强弱性不同，自愿性信息披露存在主要动机。
Above all, the paper believes that the companies have strong or weak desire to disclosure the information and our companies have the main motivation to disclosure the information.
报酬契约与公司会计行为的不相关性以及控制权收益的隐性，成为我国上市公司会计行为异化泛滥的重要原因。
That compensation contract does not relate to accounting behavior and the hidden nature of control right becomes the important cause of the alienation of accounting behavior in our country.
第二章说明了上市公司会计绩效指标选取的理论依据，其中重点分析了四个会计指标的意义、作用以及计算方法；
The second chapter illustrates the theoretical basis of selecting the four financial indicators and analyzing the function and calculation of them.
本文选取了会计盈余及时性作为会计信息质量的替代变量，旨在探讨上市公司会计盈余及时性对机构投资者持股的影响。
This paper chooses the timeliness of accounting earnings as representative of accounting information quality, and investigates how institutional holdings vary with it.
一个可能的导火索是一位退休会计就一笔他认为是对股民不公的交易向一家上市公司所发起的集体诉讼。
One trigger may have been a class action brought by a retired accountant against a public company over a deal that he believed was unfair to shareholders.
一个可能的导火索是一位退休会计就一笔他认为是对股民不公的交易向一家上市公司所发起的集体诉讼。
One trigger may have been a class action brought by a retired accountant against a public company over a deal that he believed was unfair to shareholders.
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