上市公司会计信息披露失真问题研究
本站原创 论文中文摘要：会计信息是投资者进行投资决策的依据，在证券市场上会计信息是必不可少的，它是联结上市公司和投资者的纽带。但是，目前在我国的证券市场上，存在会计信息严重失真的现象，这一现象已经干扰了我国的正常的经济秩序。会计信息为什么会失真，企业对会计信息弄虚作假的手段有哪些，以及该怎样治理会计信息失真，提高会计信息的可信度等一系列问题是当前会计理论界要解决的问题。这里，笔者对这些问题提出了自己的看法。针对上述问题，本文分六个部分进行了阐述。第1部分是绪论。主要概述本论文的研究背景与动机、将要研究及解决的问题。第2部分介绍了上市公司会计信息披露的必要性及披露中存在的问题。笔者先介绍了会计信息的概念及其特点，接着谈了会计信息的作用，最后，笔者谈了会计信息的质量问题所产生的严重经济后果。第3部分对会计信息失真的原因进行了分析。笔者首先从契约理论、信息经济学及内部人控制理论等经济学理论方面阐述了会计信息失真的原因；接着，结合我国的具体环境谈会计信息失真的环境；最后，对我国上市公司提供虚假会计信息的动机进行了分析。该部分从理论上对会计信息失真现象进行分析，目的在于正确理解会计信息失真，从而更好地识别和防范会计信息失真。第4部分揭露了上市公司会计信息作假的常用手段。本部分按照会计程序发生的先后分经济业务的发生、会计确认、会计计量、会计报告等四个阶段对上市公司常用的会计报表的作假手段进行了揭露。第5部分论述了会计信息失真的识别与防范。该部分是文章的重点章节，分两个小部分。(1)会计信息失真的识别。会计信息识别的原则有谨慎性原则、动机分析原则、重要性原则等等；会计信息识别的具体方法为：①分析性复核法；②虚拟资产剔除法：③特殊报表项目分析法；④审计意见分析法等。(2)会计信息失真的防范。①完善公司治理结构，造就真实会计报表和审计报告的需求主体；②完善相关制度，减少上市公司会计报表作假的动机；③完善会计准则和会计制度，增加会计报表作假的难度；④完善注册会计师监督制度；⑤完善政府监督机制，加强政府的监督作用；⑥加强企业的科学管理，确保真实会计报表的生成。第6部分是研究结论与政策建议
Abstract（英文摘要）： Accounting information is one of the factors on which the investors can depend to make decision. In the securities market, accounting information is necessary, which is the bridge between the listed companies and the investors. But now hi our securities market, there is much false accounting information. The false accounting information disturbs China’s economy order. Why is there so much false accounting information? How do the listed companies provide it? And now should we resolve the problem? These questions must be to be resolved as soon as possible.The theme of this paper is to study the false accounting information. The paper is divided into 6 chapters.Chapter 1 is an introduction of some important institutional background of my study and the problem to be resolved.Chapter 2 introduces the reason that the listed companies should disclose the accounting information. Accounting information is the basis that the investors depend on to make decisions. Its disclosure is the foundation for the securities market. The author points out that there is too much false accounting information and the information quantity is poor, which leads to bad result.Chapter 3 analyzes the reason mat there is so much false accounting information. Firstly, based on the contract theoryinformation economyinner control theory etc, the falseness he something to do with the absence of the agent, asymmetry information. The inner controlling and the environment influence the accounting information. Lastly, the author explains the motivation with which the listed companies want to provide false information. The section analyzes the falseness in theory. Its aim is to comprehend the phenomenon. And then recognize and refuse the false accounting information.Chapter 4 discusses the way that the listed companies provide false information. It is possible for the listed companies to make the false accounting information in the four stages such as business occurring . accounting recognitionaccounting measurement and accounting disclosure.Chapter 5 talks about the author’s opinion on how to recognize and refuse the false accounting information. It is the emphasis of the paper, and includes two sections: (1) how to recognize the false information. (2) How to refuse it. (1) Optimize the listed company’s mechani. (2) Lessen the motivation of making false information. (3) Optimize the accounting standards. (4) Strengthen the supervision from CPA. (5) Strengthen the supervision from government, (6) reinforce the management to the listed companies.Chapter 6 is the conclusion that we should reject the false accounting information.
论文关键词： 会计信息；理论分析；识别与防范；
Key words（英文摘要）： Accounting Information；Analyses in Theory；Recognition and Refusal；
Abstract（英文摘要）： Accounting information is one of the factors on which the investors can depend to make decision. In the securities market, accounting information is necessary, which is the bridge between the listed companies and the investors. But now hi our securities market, there is much false accounting information. The false accounting information disturbs China’s economy order. Why is there so much false accounting information? How do the listed companies provide it? And now should we resolve the problem? These questions must be to be resolved as soon as possible.The theme of this paper is to study the false accounting information. The paper is divided into 6 chapters.Chapter 1 is an introduction of some important institutional background of my study and the problem to be resolved.Chapter 2 introduces the reason that the listed companies should disclose the accounting information. Accounting information is the basis that the investors depend on to make decisions. Its disclosure is the foundation for the securities market. The author points out that there is too much false accounting information and the information quantity is poor, which leads to bad result.Chapter 3 analyzes the reason mat there is so much false accounting information. Firstly, based on the contract theoryinformation economyinner control theory etc, the falseness he something to do with the absence of the agent, asymmetry information. The inner controlling and the environment influence the accounting information. Lastly, the author explains the motivation with which the listed companies want to provide false information. The section analyzes the falseness in theory. Its aim is to comprehend the phenomenon. And then recognize and refuse the false accounting information.Chapter 4 discusses the way that the listed companies provide false information. It is possible for the listed companies to make the false accounting information in the four stages such as business occurring . accounting recognitionaccounting measurement and accounting disclosure.Chapter 5 talks about the author’s opinion on how to recognize and refuse the false accounting information. It is the emphasis of the paper, and includes two sections: (1) how to recognize the false information. (2) How to refuse it. (1) Optimize the listed company’s mechani. (2) Lessen the motivation of making false information. (3) Optimize the accounting standards. (4) Strengthen the supervision from CPA. (5) Strengthen the supervision from government, (6) reinforce the management to the listed companies.Chapter 6 is the conclusion that we should reject the false accounting information.
论文关键词： 会计信息；理论分析；识别与防范；
Key words（英文摘要）： Accounting Information；Analyses in Theory；Recognition and Refusal；