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《Journal of Changchun University》 2008-05
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The reasons and countermeasures of accounting regulation weakening in private listed firms

HU Jing-bo WU Guo-ping JIANG Li-xia (School of Business,Northeast Normal University,Changchun 130022,China)  
The rate of the violations of accounting information disclosure occurred in private listed firms is significantly higher than the rate of the total listed firms.Besides the limits of private listed firms themselves,it is also caused by the weakening of accounting regula- tions.Focusing on the violations of accounting information disclosure in private listed firms,this article analyzes the reasons of account- ing regulations weakening from the perspectives of SRC,Stock Exchange,Accountant Affairs Offices,Fiscal and Auditing Departments. It proposes that departments in charge should enhance the punishment,keep the independence of CPA,and increase the efficiency of government departments' re-regulation to contain the violations of information disclosure in private listed companies.
【Fund】: 吉林省社会科学基金项目(2007073)
【CateGory Index】: F231.6;F275
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