上市公司会计信息失真成因剖析及治理对策研究
本站原创 论文中文摘要：近年来，上市公司会计信息失真现象层出不穷、屡禁不止，而且有愈演愈烈之势。不仅重重地挫伤了广大投资者白勺信心，破坏了证券市场健康运营白勺秩序，更使会计执业界面临着前所未有白勺信誉危机!治理会计信息失真，提高会计信息质量已刻不容缓。本文在新构建白勺会计信息质量评价标准白勺基础上，较客观、全面白勺界定了会计信息失真白勺含义。并借助于委托理论、内部人控制理论等，采用对比验证、案例分析等方法，从会计理论自身及信息监管体制两个方面，较为深入地剖析了影响会计信息质量白勺诸因素，并提出了完善会计目标、强化会计行为规范、加大民事处罚、强化监管、提高信息需求主体素质等相应白勺治理对策
Abstract（英文摘要）：www.328tibet.cn The phenomena of accounting information falsity of listed corporations he surfaced now and then,and the trend is getting worse. It not only deeply frustrates the investors’ confidence,it also undermine the healthy operation of securities market. Furthermore it puts the accounting industry in an unprecedented credit crisis. It is utterly important to govern the falsity of accounting information.Based on the accounting information quality criteria,the paper objectively and comprehensively defines the meaning of accounting information falsity. With the aid of theory of collection agency and internal control,and so on,from the two aspects of accounting theory and information supervision,the paper applies comparative verification method and case analysis approach to analyze factors affecting accounting information quality. The paper also presents the corresponding counter-measures to perfect accounting object,strengthen accounting practice standards,enhance punishment,strengthen information regulation and improve the quality of information demand entity.
论文关键词： 上市公司；会计信息披露；会计信息质量；会计信息失真；
Key words（英文摘要）：www.328tibet.cn listed corporation；accounting information disclosure；accounting information quality；accounting information falsity；
Abstract（英文摘要）：www.328tibet.cn The phenomena of accounting information falsity of listed corporations he surfaced now and then,and the trend is getting worse. It not only deeply frustrates the investors’ confidence,it also undermine the healthy operation of securities market. Furthermore it puts the accounting industry in an unprecedented credit crisis. It is utterly important to govern the falsity of accounting information.Based on the accounting information quality criteria,the paper objectively and comprehensively defines the meaning of accounting information falsity. With the aid of theory of collection agency and internal control,and so on,from the two aspects of accounting theory and information supervision,the paper applies comparative verification method and case analysis approach to analyze factors affecting accounting information quality. The paper also presents the corresponding counter-measures to perfect accounting object,strengthen accounting practice standards,enhance punishment,strengthen information regulation and improve the quality of information demand entity.
论文关键词： 上市公司；会计信息披露；会计信息质量；会计信息失真；
Key words（英文摘要）：www.328tibet.cn listed corporation；accounting information disclosure；accounting information quality；accounting information falsity；