In the first part , the writer describes the present situation of accounting information distortion and the damages to the economic and social life while putting forward problems for discussion and solution , hi the second part , by studying the relevant systems in the stock market and taking the situation of the country into consideration , with several related cases , the writer analyses the reasons leading to the distortion of accounting information and draws a conclusion : defects in economic systems , systems of property rights , management structure of the company , exterior supervising system and relevant laws etc . are fundamental reasons resulting in the distortion of accounting information 第一部分阐述了上市公司会计信息失真的现状及对经济社会生活导致的危害,提出了所要研究解决的问题。第二部分从我国股市相关制度安排的角度入手,并结合国情、通过相关案例对我国上市公司会计信息失真的原因进行分析,认为:经济体制、产权制度、公司治理结构、外部监督机制及相关法制等制度安排的缺陷,是导致我国上市公司会计信息失真的根本原因,并对这些原因给予了较深入系统的剖析。
Compares two kinds of developments strategy impact on economic and social life , and the strategy of different periods is developed on the equal foundation of the focal point , utilizes the relevant principle of economics and tool , do not benefit all sorts of questions of regional coordinated development to analyze and appraise to our country in the regional financial policy in the present stage , has put forward the area financial development strategy which our country should " it is fair to base on , raises the efficiency " in the present stage 在分析比较两种发展战略对经济社会生活的影响,以及不同时期的战略发展重点有所差异等基础上,利用经济学相关原理及工具,对我国现阶段区域财政政策中不利于区域协调发展种种问题进行了分析与评价,提出了现阶段我国应实行“立足公平、提高效率”的区域财政发展战略。
Asset securitization is one of the mainstream financing technologies appeared in the trends of worldwide financing innovation since 1970s . it has not only drastically changed the economic and social life of many countries , but also brought about a series of institutional innovation , market innovation and technology innovation 资产证券化是20世纪70年代以来世界金融创新崛起的主流融资技术之一,它不仅极大的改变了世界许多国家的经济和社会生活,而且引发了一系列的制度创新、市场创新和技术创新。