上市公司会计信息失真问题研究

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论文中文摘要:会计的基本职能是依法对经济活动进行记录、核算和监督,提供反映会计主体经济活动的信息,其本质在于决策有用性,即向有关利益关系人提供客观、公证和有用的信息,以利于其做出正确的判断和决策,而会计信息质量的优劣将直接影响其功能的发挥。目前,我国的证券市场处于初级阶段,还存在一些问题,其中,最突出的是上市公司会计信息失真问题,失真的会计信息损害了投资者的利益,不利于资源的优化配置,影响了经济健康、快速地发展。我国会计信息质量问题,长期以来一直是会计理论界和实务界关注的焦点,特别是对会计信息失真问题的探讨更是经久不衰,各位有识之士分别从不同的角度对这一问题进行了深入的研究。本文以我国上市公司为研究对象,从解决会计信息失真这一问题出发,探究上市公司会计信息失真的深层次原因,寻求治理会计信息失真的有效途径,从而实现对会计信息失真的有效防治。本文在借鉴国内外经济专家、学者研究成果的基础上,运用理论研究和实证研究相结合的方法,比较分析,求同存异,注重理论的前瞻性和系统性,在探讨理论的同时,引经据典,注重实际案例的剖析。本文从上市公司会计信息失真的现状入手,按照会计信息失真的内容将其分为:经济交易失真、会计核算失真和会计披露失真,并分析了上市公司制造虚假会计信息的手段和危害,以便让会计信息使用者充分关注会计信息的真伪,提高识别能力,从而对会计信息失真形成强有力的群众监督。通过对会计信息失真基本理论的研究和失真现状和案例的分析,得出了上市公司会计信息失真的主要原因是公司内部治理结构的缺陷和外部监管不力。主要表现为公司治理结构不完善、会计法规、内控制度不健全或执行不力、信息披露监管不力、社会缺乏诚信等原因造成的。针对我国上市公司会计信息失真的表现形式和原因,借鉴国内外防范和治理会计信息失真的成功经验,从公司内部治理结构和外部监管两大方面总结了现阶段治理我国上市公司会计信息失真的主要措施:完善公司治理结构、加快会计制度建设步伐、健全公司内控制度、加大信息披露监管力度、加强社会诚信管理等
Abstract(英文摘要): The basic function of accountant is registering、checking and supervising the economy activity based law, offering information which reflect accountant’s economy activity. Its essence consist in decision-making’s serviceability, namely that supplying advantage relation people with impersonality、impartiality and usefulness information, so that making a exact judge or decision. Whether the quality of the accounting information is excellent will affect the exertion of its function directly.At present, securities business in our nation is at the primary phase, and there are some problems. Among these problems, the most outstanding problem is the distorted information of accountant in listed company. The distorted information damage the investor’s advantage、make against optimize configure of resource、and influence the health and fast development of economy.For a long time, the problem of the quality of the accounting in our nation is the focus between accountant theory and practice. Especially, the discussion of distorted information of accountant is unfailing. Every man of insight has respectively conducted the thorough research from the different angle to this question.This article takes the listed company as the research object. Through the research to the signification and character, the article analyses the represent form、causation and defending measure of the distorted information of accountant to improve the quality of the accounting information of listed company.This article takes the listed company as the research object, from solving question about the distorted information of accountant to embark, inquiring to the deep level reason about the distorted information of accountant of listed company, seeking the effective way which can father the distorted information of accountant, thus realizing effective prevention and cure to the distorted information of accountant.This article uses the fundamental research and the real diagnosis research based the harvest of the domestic and foreign economist, to comparative analysis, seeks common ground while maintaining difference, pay attention to the foresightedness and the systematic characteristic of theory, during discussion theory, refer to the classics, attention actual case analysis.This article starts with the actuality of distorted information of accountant of listed company. According to the content of the distorted information of accountant, it can be divided into: economy business distorted、accountant check distorted and accounting reflection distorted. Besides these, it also analyses the artifice and harm which the listed company made by making falsehood accountant information so that the user could attention the true and false of the accountant information, improve identify ability, thus posing a powerful supervise by concourse.Through analyzing the research of accountant information distorted basic theory、distorted actuality , we can educe that the chief reason of the distorted information is the limitation of company’ configuration and disability of supervise. The main performance is that the structure for the company imperfect, the accountant system, interior control system unhealthiness or disability, information reflected disability, low-lying diathesis of accountant.As a result of the manifestation and reason of the distorted information of accountant about listed company, using the succeed experience which the domestic and foreign keep away and father the distorted for reference, and from the company interior government structure and exterior supervised, this article summarizes the primary measure which could father accountant information distorted of our listed company: perfecting the father structure of company、speeding up accounting system construction step、perfecting interior control system in company、enlarging the supervise power of information reflected、strengthening the honesty of society and so on.
论文关键词: 上市公司;会计信息;失真;治理措施;
Key words(英文摘要): listed company;accounting information;distort;father measure;