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论商事账簿的信息质量保障机制及完善。
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论商事账簿的信息质量保障机制及完善。
时间：2022-01-06 00:12
关键词：
商法学
经济学
大学试题
答案解析
<p> （一）确立商主体内部的信息质量责任制：<br> （1）CEO和CFO的个人认证制度；<br> （2）审计委员会的制衡；<br> （3）信息披露的透明度和及时性；<br> （二）增强审计的独立性：<br> （1）增强审计员的独立性；<br> （2）强化会计师行业的监管；<br> （三）强化造假者的责任。</p>
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