论文部分内容阅读
财政部日前通知要求,对上市公司造假要严肃查处。同时财政部还确定了上市公司《会计法》执行情况重点检查的内容,主要包括:选择和运用会计政策、债务重组、非货币性交易、投资、资产减值准备、关联方及其披露、有关事项等。 财政部要求,要把会计信息质量作为重点检查的主要
Ministry of Finance recently notified the request, the listed company fraud should be severely punished. At the same time, the Ministry of Finance also determined the key inspections of the implementation of the Accounting Law of listed companies, including: selection and application of accounting policies, debt restructuring, non-monetary transactions, investments, impairment of assets, related parties and their disclosures, Matters such as. Ministry of Finance requires that the quality of accounting information should be the main focus of inspection