摘要
上市公司造假账的问题已经成为严重危害市场经济秩序的一个“毒瘤”。这一问题产生的根本原因是什么 ?如何彻底根治 ?本文从上述两个方面作了分析和探讨 。
The fact that listed corporations make false account has become a malignant tumor, which endangers market economy order seriously . What is the basic reason of the problem? How to cure it radically? The writer gives some analyses and researches from two aspects, and puts some proposals and countermeasures to cure the problem effectively.
出处
《兰州商学院学报》
2002年第2期69-71,共3页
Journal of Lanzhou Commercial College
关键词
上市公司
假账问题
原因分析
治理对策
listed corporation
the problem of false account
reason analysis
countermeasures
