search query: @indexterm accounting systems / total: 196
reference: 27 / 196
| Author: | Zhou, Xiafei |
| Title: | Strengthening non-governmental audit and standardizing the stock market (original in Chinese) |
| Journal: | Economic Herald (c)
1998 : 3, p.35-38 |
| Index terms: | STOCK MARKETS ACCOUNTING ACCOUNTING SYSTEMS CHINA |
| Language: | chn |
| Abstract: | With the gradual development of our stock market, certified accountants have played and will go on playing an vital role on the stock market. However, in recent years, serious frauds have occurred once in a while on the stock market. Fundamental reasons for these frauds are: certified accountants neglect their duty or employ trickery for the sake of personal benefits; accounting rules are not perfect and detailed; legal provisions on the revelation of accounting information and their degree of standardization are far from perfection. Currently, priorities should be given to the following items: perfecting the entrustment system of audit; rectifying the system of articulation, improving the independence of intermediaries, and strengthening the justice of non-governmental audit; setting up perfect and standardized acconting system, and so on. |
SCIMA