上市公司会计信息失真原因及对策研究
本站原创 论文中文摘要：证券市场在现代市场经济中占据着重要地位,它的发展程度成为一个国家市场经济完善程度和经济发展水平的重要标志。经过多年的发展,我国的证券市场在筹集资金、优化资源配置、调整经济结构、转换企业机制、促进经济发展方面发挥了积极作用。但是,目前我国证券市场处于初级阶段,还存在着一些问题,其中最突出的是上市公司会计信息披露的失真。众所周知,上市公司会计信息是投资者、债权人及其他与公司有利害关系的各方进行经济决策的重要依据,同时也是国家进行宏观经济调控的依据。因此,会计信息的失真损害了投资者的利益,不利于资源的优化配置,危害了经济健康、快速地发展。上市公司会计信息披露有其内在的基本标准,会计信息披露失真所反映的就是公司在进行信息披露时没有遵循其基本标准。针对目前上市公司会计信息披露的现状,对会计信息系统的各个环节进行定性分析,得出了导致会计信息失真的主要原因。第一,社会诚信水平下降引起上市公司会计信息失真;第二,国家相关法律不健全造成会计信息失真;第三,会计制度自身不完善是上市公司会计信息失真的关键所在;第四,公司治理结构不完善为上市公司会计信息失真提供了机会:第五,从外部监督来看,注册会计师制度不合理。为此,治理上市公司会计信息失真的基本思路应该是:第一,要建立以会计准则为核心的会计信息披露规范体系;第二,要建立以注册会计师公正审计为核心的会计信息披露监督体系:第三,要建立以证监会抽查复审为核心的会计信息披露再监督体系。具体的解决措施为:建设社会诚信、建立健全法律、完善会计制度和注册会计师制度及公司治理结构
Abstract（英文摘要）： The stock market is playing such an important role in modern country that its development has become an essential criterion of the perfection of a nation’s market economy and its economy development level.In the past years,the stock market in our country has made great contributions to collecting funds,optimizing resource allocation,adjusting economy structure,shifting enterprise mechani and promoting economy development.However,our stock market is still at early stage,many problems rise to the surface with its development. One of the serious problems is the distortion of the accounting information disclosure.It is known to all that the accounting information of the listed company is the basis for the investor,creditor and other groups who he economic interest with the company to make economy decision.At the same time,it is the basis for the government to control the economy.But in our country some listed companies provide false accounting information.It not only damages the investor’s interest and is bad for resource allocation.Also it is bad for economy properly and rapidly developing.The accounting information disclosure is based on its inherent basic standards,the distortion of the accounting information reflect that the company has not followed the basic standard.Making a research on the current situation of accounting informations disclosure, the author draw the main reasons: firstly, the social sincere level drops;secondly,the national relevant law causes accounting information to be distored imperfectly;thirdly,it is the key point with the distortion of the accounting information disclosure that the accounting system oneself is not perfected;fourthly,company’s administration structure will not perfect;fifthly,CPA auditing system is unreasonable.The author puts forward to some measurement and suggestion for administrating accounting information distortion. We should build social integrity; perfect law,accounting system, CPA auditing system and corporation governance.
论文关键词： 会计信息；失真；上市公司；对策；
Key words（英文摘要）： Accounting information；Listed company；Distortion；Measurement；
Abstract（英文摘要）： The stock market is playing such an important role in modern country that its development has become an essential criterion of the perfection of a nation’s market economy and its economy development level.In the past years,the stock market in our country has made great contributions to collecting funds,optimizing resource allocation,adjusting economy structure,shifting enterprise mechani and promoting economy development.However,our stock market is still at early stage,many problems rise to the surface with its development. One of the serious problems is the distortion of the accounting information disclosure.It is known to all that the accounting information of the listed company is the basis for the investor,creditor and other groups who he economic interest with the company to make economy decision.At the same time,it is the basis for the government to control the economy.But in our country some listed companies provide false accounting information.It not only damages the investor’s interest and is bad for resource allocation.Also it is bad for economy properly and rapidly developing.The accounting information disclosure is based on its inherent basic standards,the distortion of the accounting information reflect that the company has not followed the basic standard.Making a research on the current situation of accounting informations disclosure, the author draw the main reasons: firstly, the social sincere level drops;secondly,the national relevant law causes accounting information to be distored imperfectly;thirdly,it is the key point with the distortion of the accounting information disclosure that the accounting system oneself is not perfected;fourthly,company’s administration structure will not perfect;fifthly,CPA auditing system is unreasonable.The author puts forward to some measurement and suggestion for administrating accounting information distortion. We should build social integrity; perfect law,accounting system, CPA auditing system and corporation governance.
论文关键词： 会计信息；失真；上市公司；对策；
Key words（英文摘要）： Accounting information；Listed company；Distortion；Measurement；