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本文通过对新加坡淡马锡控股有限公司内部治理结构经验及美国《萨班斯奥克斯莱法案》外部监管方式制度设计的对应分析,初步探讨了会计信息失真的对策。
This article through the Singapore Temasek Holdings Limited internal governance structure and the United States “Sarbanes-Oxley Act” external regulatory system design corresponding analysis of the initial discussion of accounting information distortion countermeasures.