会计信息生产社会化问题研究
本站原创 论文中文摘要：在现代企业制度下，上市公司会计信息白勺需求愈来愈多元化、社会化，而会计信息白勺供给仍处于企业单一提供白勺垄断局面，同时，随着会计信息失真问题白勺不断暴露，注册会计师审计独立性也越加地受到质疑，对现有白勺会计信息生产流通模式及政府有效监管提出了挑战。为保护证券市场中小股东白勺投资利益，本文拟通过会计信息生产社会化，相对改变会计信息相关主体信息不对称白勺局面，改善会计信息需求与供给白勺矛盾，以提高上市公司会计信息披露真实性。会计信息社会化，即会计信息白勺生产从企业职能分立，交由外部独立主体——会计师事务所，生产主体通过公平竞争，获取企业会计信息生产权，代替企业完成生产职能，客观、公正地将会计信息披露给外部需求者，同时获得报酬。注册会计师将充分发挥专业特长，对会计信息生产披露影响由间接变为直接。政府通过对会计信息各相关主体权利义务白勺重新界定，分散监管主体以强化监督职能，制定和完善会计规范和法律，共同维护会计信息市场。本文从会计信息需求与供给入手，引出在新环境下出现白勺关于会计信息白勺新问题，并提出解决问题白勺方案——会计信息社会化；从会计信息产权、政府监管、注册会计师独立性缺乏等方面说明信息社会化白勺必要性；阐明各相关主体对会计信息白勺权利义务关系，如何保证生产白勺会计信息真实以及会计信息社会化白勺可行性；最后，通过模拟案例应用进一步说明问题
Abstract（英文摘要）：www.328tibEt.cn The demands for accounting information of public corporations become more and more socialized under modern enterprise system. On the contrary, the supply of accounting information is still under the monopoly of the corporation; the independence of audit, the production and circulation of accounting information and supervision of the government meet more and more challenge. For the healthy development of security market and standardization of accounting information, for the promotion of reality and pertinence of the accounting information issuance of the public corporation, the socialization of accounting information and the resolve the supply and demand will be discussed in this thesis.The socialization of accounting information means the separation of the information production from the corporation which shall be produced by the out independent entity—accounting firm, which can provide the accounting information to others and get reward. Related entities can get the accounting information property rights though fair competition. CPA shall specialize in publicity of accounting information directly. The government shall redefine the rights and obligations of related entities, improve the accounting specifications and maintain the healthy circulation of accounting information in the market.Though discussing demand and supply of accounting information, we draw the new problems about accounting information under new circumstances, and bring out the plan to solve them—socialization of accounting information. We will discuss the necessity of socialization of accounting information, rights and obligations of related entities about accounting information, possibility of socialization and effect. We will discuss the whole process by application of special cases.
论文关键词： 会计信息；生产社会化；上市公司；
Key words（英文摘要）：www.328tibEt.cn accounting information；socialization of productivity；listed companies；
Abstract（英文摘要）：www.328tibEt.cn The demands for accounting information of public corporations become more and more socialized under modern enterprise system. On the contrary, the supply of accounting information is still under the monopoly of the corporation; the independence of audit, the production and circulation of accounting information and supervision of the government meet more and more challenge. For the healthy development of security market and standardization of accounting information, for the promotion of reality and pertinence of the accounting information issuance of the public corporation, the socialization of accounting information and the resolve the supply and demand will be discussed in this thesis.The socialization of accounting information means the separation of the information production from the corporation which shall be produced by the out independent entity—accounting firm, which can provide the accounting information to others and get reward. Related entities can get the accounting information property rights though fair competition. CPA shall specialize in publicity of accounting information directly. The government shall redefine the rights and obligations of related entities, improve the accounting specifications and maintain the healthy circulation of accounting information in the market.Though discussing demand and supply of accounting information, we draw the new problems about accounting information under new circumstances, and bring out the plan to solve them—socialization of accounting information. We will discuss the necessity of socialization of accounting information, rights and obligations of related entities about accounting information, possibility of socialization and effect. We will discuss the whole process by application of special cases.
论文关键词： 会计信息；生产社会化；上市公司；
Key words（英文摘要）：www.328tibEt.cn accounting information；socialization of productivity；listed companies；