Nowadays, accounting information distortion of listed companies is a widespread problem on global stock markets.
上市公司会计信息舞弊是当今全球证券市场上一个普遍存在的现象。
Earnings of accounting are important contents of finance information about listed companies. It influences not only companies' listing but also changes of stock price.
会计盈余是上市公司财务信息的重要内容,会计盈余信息不仅影响股份公司能否上市、配股,而且己成为影响股票价格的重要因素。
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.
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。
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