从深层次根源解析会计信息失真的治理措施

文章从公司治理结构、利益驱动、社会中介监督、造假成本与收益等不同层面,剖析会计信息失真的主客观方面的深层次根源.提出从公司外部与内部环境、宏观与微观两方面入手来采取防治措施,提高会计信息质量。

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:Jing ji shi = China economist 2005-03 (3), p.197-198
1. Verfasser: 李宏文
Format: Artikel
Sprache:chi
Schlagworte:
Online-Zugang:Volltext
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
container_end_page 198
container_issue 3
container_start_page 197
container_title Jing ji shi = China economist
container_volume
creator 李宏文
description 文章从公司治理结构、利益驱动、社会中介监督、造假成本与收益等不同层面,剖析会计信息失真的主客观方面的深层次根源.提出从公司外部与内部环境、宏观与微观两方面入手来采取防治措施,提高会计信息质量。
doi_str_mv 10.3969/j.issn.1004-4914.2005.03.131
format Article
fullrecord <record><control><sourceid>cass_wanfa</sourceid><recordid>TN_cdi_wanfang_journals_jjs200503131</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><cass_id>12071017</cass_id><cqvip_id>12071017</cqvip_id><wanfj_id>jjs200503131</wanfj_id><sourcerecordid>12071017</sourcerecordid><originalsourceid>FETCH-LOGICAL-c741-1918480310ac5f0f57222e11c3d3eaadb48255e2384916a9603fadc0f64bb47a3</originalsourceid><addsrcrecordid>eNpFjz1LA0EQhrdQMMT8AFtJe-fO7t7HlhL8goBN-mPvY-Od4YIuYq2IZUhlESQaFAQRJTaiUfwzl738DFcSlCkG5nl5ZgahOmCbcpdvZHaqVG4DxsxiHJhNMHZsTG2gsIQqf_MVVFMqDQ2kwKnjVxAvJj39Np6Oz_XTSN--64_-7OFOD_vF52D2PCq-R_rsZXo_Lq9vysGFfp2U_Uvde9RXX6toWYqOSmqLXkWt7a1WY9dq7u_sNTabVuQxsICDz3xMAYvIkVg6HiEkAYhoTBMh4pD5xHESQn1znyu4i6kUcYSly8KQeYJWUX2uPRW5FHk7yLonx7lZGGSZ-n3TuE1V0do8FgmlglypOACCPcDgGba-YAfdvH2UGkkookOZdpL_0A8HgHDs</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype></control><display><type>article</type><title>从深层次根源解析会计信息失真的治理措施</title><source>国家哲学社会科学学术期刊数据库 (National Social Sciences Database)</source><creator>李宏文</creator><creatorcontrib>李宏文</creatorcontrib><description>文章从公司治理结构、利益驱动、社会中介监督、造假成本与收益等不同层面,剖析会计信息失真的主客观方面的深层次根源.提出从公司外部与内部环境、宏观与微观两方面入手来采取防治措施,提高会计信息质量。</description><identifier>ISSN: 1004-4914</identifier><identifier>DOI: 10.3969/j.issn.1004-4914.2005.03.131</identifier><language>chi</language><publisher>山西社会科学报刊社</publisher><subject>会计信息 ; 失真 ; 对策 ; 根源</subject><ispartof>Jing ji shi = China economist, 2005-03 (3), p.197-198</ispartof><rights>Copyright © Wanfang Data Co. Ltd. All Rights Reserved.</rights><oa>free_for_read</oa><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Uhttp://image.cqvip.com/vip1000/qk/97155X/97155X.jpg</thumbnail><link.rule.ids>314,776,780,27901,27902</link.rule.ids></links><search><creatorcontrib>李宏文</creatorcontrib><title>从深层次根源解析会计信息失真的治理措施</title><title>Jing ji shi = China economist</title><addtitle>China Economist</addtitle><description>文章从公司治理结构、利益驱动、社会中介监督、造假成本与收益等不同层面,剖析会计信息失真的主客观方面的深层次根源.提出从公司外部与内部环境、宏观与微观两方面入手来采取防治措施,提高会计信息质量。</description><subject>会计信息</subject><subject>失真</subject><subject>对策</subject><subject>根源</subject><issn>1004-4914</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2005</creationdate><recordtype>article</recordtype><recordid>eNpFjz1LA0EQhrdQMMT8AFtJe-fO7t7HlhL8goBN-mPvY-Od4YIuYq2IZUhlESQaFAQRJTaiUfwzl738DFcSlCkG5nl5ZgahOmCbcpdvZHaqVG4DxsxiHJhNMHZsTG2gsIQqf_MVVFMqDQ2kwKnjVxAvJj39Np6Oz_XTSN--64_-7OFOD_vF52D2PCq-R_rsZXo_Lq9vysGFfp2U_Uvde9RXX6toWYqOSmqLXkWt7a1WY9dq7u_sNTabVuQxsICDz3xMAYvIkVg6HiEkAYhoTBMh4pD5xHESQn1znyu4i6kUcYSly8KQeYJWUX2uPRW5FHk7yLonx7lZGGSZ-n3TuE1V0do8FgmlglypOACCPcDgGba-YAfdvH2UGkkookOZdpL_0A8HgHDs</recordid><startdate>20050301</startdate><enddate>20050301</enddate><creator>李宏文</creator><general>山西社会科学报刊社</general><general>锦州医学院,辽宁锦州,121000</general><scope>2RA</scope><scope>92L</scope><scope>CQIGP</scope><scope>~WA</scope><scope>NSCOK</scope><scope>2B.</scope><scope>4A8</scope><scope>92I</scope><scope>93N</scope><scope>PSX</scope><scope>TCJ</scope></search><sort><creationdate>20050301</creationdate><title>从深层次根源解析会计信息失真的治理措施</title><author>李宏文</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c741-1918480310ac5f0f57222e11c3d3eaadb48255e2384916a9603fadc0f64bb47a3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>chi</language><creationdate>2005</creationdate><topic>会计信息</topic><topic>失真</topic><topic>对策</topic><topic>根源</topic><toplevel>online_resources</toplevel><creatorcontrib>李宏文</creatorcontrib><collection>中文科技期刊数据库</collection><collection>中文科技期刊数据库-CALIS站点</collection><collection>中文科技期刊数据库-7.0平台</collection><collection>中文科技期刊数据库- 镜像站点</collection><collection>国家哲学社会科学文献中心 (National Center for Philosophy and Social Sciences Documentation)</collection><collection>Wanfang Data Journals - Hong Kong</collection><collection>WANFANG Data Centre</collection><collection>Wanfang Data Journals</collection><collection>万方数据期刊 - 香港版</collection><collection>China Online Journals (COJ)</collection><collection>China Online Journals (COJ)</collection><jtitle>Jing ji shi = China economist</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>李宏文</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>从深层次根源解析会计信息失真的治理措施</atitle><jtitle>Jing ji shi = China economist</jtitle><addtitle>China Economist</addtitle><date>2005-03-01</date><risdate>2005</risdate><issue>3</issue><spage>197</spage><epage>198</epage><pages>197-198</pages><issn>1004-4914</issn><abstract>文章从公司治理结构、利益驱动、社会中介监督、造假成本与收益等不同层面,剖析会计信息失真的主客观方面的深层次根源.提出从公司外部与内部环境、宏观与微观两方面入手来采取防治措施,提高会计信息质量。</abstract><pub>山西社会科学报刊社</pub><doi>10.3969/j.issn.1004-4914.2005.03.131</doi><tpages>2</tpages><oa>free_for_read</oa></addata></record>
fulltext fulltext
identifier ISSN: 1004-4914
ispartof Jing ji shi = China economist, 2005-03 (3), p.197-198
issn 1004-4914
language chi
recordid cdi_wanfang_journals_jjs200503131
source 国家哲学社会科学学术期刊数据库 (National Social Sciences Database)
subjects 会计信息
失真
对策
根源
title 从深层次根源解析会计信息失真的治理措施
url https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-02-18T00%3A03%3A17IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-cass_wanfa&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=%E4%BB%8E%E6%B7%B1%E5%B1%82%E6%AC%A1%E6%A0%B9%E6%BA%90%E8%A7%A3%E6%9E%90%E4%BC%9A%E8%AE%A1%E4%BF%A1%E6%81%AF%E5%A4%B1%E7%9C%9F%E7%9A%84%E6%B2%BB%E7%90%86%E6%8E%AA%E6%96%BD&rft.jtitle=Jing%20ji%20shi%20=%20China%20economist&rft.au=%E6%9D%8E%E5%AE%8F%E6%96%87&rft.date=2005-03-01&rft.issue=3&rft.spage=197&rft.epage=198&rft.pages=197-198&rft.issn=1004-4914&rft_id=info:doi/10.3969/j.issn.1004-4914.2005.03.131&rft_dat=%3Ccass_wanfa%3E12071017%3C/cass_wanfa%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_id=info:pmid/&rft_cass_id=12071017&rft_cqvip_id=12071017&rft_wanfj_id=jjs200503131&rfr_iscdi=true