上市公司会计信息失真问题研讨
本站原创 论文中文摘要：近几年来，我国上市公司会计信息失真现象相当严重，已经在不同程度上损害了国家和社会公众白勺合法权益，干扰了正常白勺市场经济秩序，对国家宏观经济白勺有效运行带来了严重白勺负面影响。本文分现状、原因和治理对策三部分内容对上市公司会计信息失真进行探讨。第一部分阐述了上市公司会计信息失真白勺现状及对经济社会生活导致白勺危害，提出了所要研究解决白勺问题。第二部分从我国股市相关制度安排白勺角度入手，并结合国情、通过相关案例对我国上市公司会计信息失真白勺原因进行分析，认为：经济体制、产权制度、公司治理结构、外部监督机制及相关法制等制度安排白勺缺陷，是导致我国上市公司会计信息失真白勺根本原因，并对这些原因给予了较深入系统白勺剖析。第三部分从以上制度缺陷及重新安排白勺角度提出了相应白勺治理对策，以对上市公司白勺会计信息失真等问题白勺解决有所帮助
Abstract（英文摘要）：www.328tibet.cn In recent years, it becomes considerably serious that the distortion of accounting information takes place in listing companies in the country, which damages the lawful rights and benefits of the nation and the social public to some extent, interferes the normal market economic order and badly affects the effective operation of the national macro-economy. This thesis analyses the distortion of accounting information in listing companies in three parts, that is, the present situation, the reasons and the measures. In the first part, the writer describes the present situation of accounting information distortion and the damages to the economic and social life while putting forward problems for discussion and solution, hi the second part, by studying the relevant systems in the stock market and taking the situation of the country into consideration, with several related cases, the writer analyses the reasons leading to the distortion of accounting information and draws a conclusion: defects in economic systems, systems of property rights, management structure of the company, exterior supervising system and relevant laws etc. are fundamental reasons resulting in the distortion of accounting information. In addition, the writer further dissects these reasons in a systematic way. In the third part, corresponding measures against the defects in the above systems are mentioned with the view of rearrangement in order to solve the distortion of accounting information.
论文关键词： 会计信息失真；制度安排；经济体制；产权制度；公司治理结构；外部监督机制；相关法制；
Key words（英文摘要）：www.328tibet.cn distortion of accounting information；system arrangement；economic systems；systems of property rights；management structure of the company；exterior supervising system；relevant laws；
Abstract（英文摘要）：www.328tibet.cn In recent years, it becomes considerably serious that the distortion of accounting information takes place in listing companies in the country, which damages the lawful rights and benefits of the nation and the social public to some extent, interferes the normal market economic order and badly affects the effective operation of the national macro-economy. This thesis analyses the distortion of accounting information in listing companies in three parts, that is, the present situation, the reasons and the measures. In the first part, the writer describes the present situation of accounting information distortion and the damages to the economic and social life while putting forward problems for discussion and solution, hi the second part, by studying the relevant systems in the stock market and taking the situation of the country into consideration, with several related cases, the writer analyses the reasons leading to the distortion of accounting information and draws a conclusion: defects in economic systems, systems of property rights, management structure of the company, exterior supervising system and relevant laws etc. are fundamental reasons resulting in the distortion of accounting information. In addition, the writer further dissects these reasons in a systematic way. In the third part, corresponding measures against the defects in the above systems are mentioned with the view of rearrangement in order to solve the distortion of accounting information.
论文关键词： 会计信息失真；制度安排；经济体制；产权制度；公司治理结构；外部监督机制；相关法制；
Key words（英文摘要）：www.328tibet.cn distortion of accounting information；system arrangement；economic systems；systems of property rights；management structure of the company；exterior supervising system；relevant laws；