摘要
根据搜集的1994年—2004年造假上市公司的数据,对中国上市公司会计造假行为的个体和群体特征进行多个层面的统计分析,并对下一步规范和治理中国上市公司的会计造假行为提出政策建议。
This paper first explores the essence of goodwill and its new meaning. After analyzing the difference between self-generated goodwill and purchased goodwill, the paper focuses on the inherent unity of the both. Then the author suggests more study be on the self-generated goodwill and elaboration on reorganization and measurement of such goodwill along with the follow-up illustration. The theory, no doubt, will benefit the coordinating development of management accounting.
出处
《审计与经济研究》
北大核心
2005年第5期56-60,共5页
Journal of Audit & Economics
关键词
上市公司
会计造假
特征
统计分析
goodwill
self-generated goodwill
purchased goodwill
作者简介
韩文明（1957-），男，河南汝州人，西安交通大学经济与金融学院博士生，从事商业银行经营与管理研究。
