This study researches accounting policy disclosure of listed companies and expects to increase our accounting policies disclosed information functions. 本研究以上市公司会计政策披露为研究对象,以期望提高我国上市公司会计政策披露的信息功能。
The fifth part worked out some deficiencies in accordance with intellectual capital information disclosure of China Construction Bank, accounting, and worked out a number of targeted policies. 第五部分根据中国建设银行智力资本会计信息披露中存在的一些不足提出了一些针对性的对策。
According to the conclusions the whole article, the author gives suggestions from the aspects of improving the disclosure of R D expenditure information and R D expenditures in accounting policies, also the promoting the quality of the accounting staff and the investor. 文章的最后根据研究结论,从RD支出信息披露的完善、RD支出会计政策的改善以及会计人员与投资者素质的提高等方面提出了相应的政策建议。
The financial reporting fraud of listed companies in China varied means of fraud, including: fictional economic operations, concealment or non-timely disclosure of important matters, through inappropriate related-party transactions, the use of inappropriate accounting policies and accounting estimates for financial reporting fraud. 我国上市公司财务报告舞弊的手段多种多样,主要包括:虚构经济业务,隐瞒或不及时披露重大事项,通过不恰当的关联交易,利用不当的会计政策和会计估计进行财务报告舞弊。