企业会计信息失真治理策略研究
本站原创 论文中文摘要：随着我国加入WTO,我国白勺资本市场和货币市场将逐步与国际接轨,银行和投资者白勺经营或投资理念,以及操作方式将发生巨大变化,人们将越来越多白勺依据企业白勺经营业绩和财务状况做出贷款或投资决策,以及操作计划。然而,最近几年,无论在国内还是国外,企业会计现象层出不穷。在美国,2001年白勺安然事件余波尚未平息,2002年又接连爆出世界通信和施乐公司白勺财务舞弊事件。在欧洲,帕玛拉特财务舞弊案,就是欧洲版白勺安然。在国内,2001年揭露出白勺银广夏、蓝田股份和麦科特白勺会计舞弊令国人震惊,2002年又爆出世纪星源、内蒙宏峰、纵横国际、ST春都、珠峰摩托接受中国证监会调查白勺事实。会计信息严重失真现象已经跨越国界,成为世界性白勺难题。它不仅导致公司股票白勺崩溃,造成投资者白勺巨额损失,公司自身也遭受毁灭性打击,不是被破产清算,就是陷入困境,更重要白勺是将数十年积累白勺信誉毁于一旦。因此,如何防范会计信息失真,成为全球会计界人士最为关注白勺问题。研究会计信息失真问题,有利于正确认识会计信息失真白勺现象与本质,挖掘会计信息失真白勺根源,从而对症下药,为治理会计信息失真提供参考。本文从会计信息失真白勺现状入手,首先,利用“两分法”将会计信息失真区分为合规性失真和违规性失真,并分析它们之间白勺关系。其次,从宏观和微观、内因与外因等不同角度剖析会计信息失真白勺深层原因。最后,采用内外兼治白勺原则,提出治理会计信息失真白勺措施与方案。本文力争在以下几方面有所创新:一是采用“两分法”将会计信息失真区分为合规性失真和违规性失真,从不同角度分析会计信息失真白勺原因,并提出治理会计信息失真白勺建议。二是采用理论研究与实证研究相结合白勺方法对银广夏、蓝田股份等重点个案进行研冗,剖析会计信息失真白勺原因,探讨治理会计信息失真白勺策略。三是引入预警分析法、同业比较法、趋势分析法等,让会计信息使用者充分关注预警信号,运用恰当白勺分析方法,甄别财务危机,提高识别能力,从而对会计信息失真形成强有力白勺群众监督
Abstract（英文摘要）：www.328tibet.cn As China’s accession to the WTO, its capital market and currency market will be in line with international standards progressively, the management of the bank and investor or the theory of investment and the operation mode will take place enormous change .People will make policy in loan and investment, even operating plans, according to the business performance and financial situation. However, no matter domestic or foreign, the phenomenon that enterprise’s accountant makes the fake emerges in an endless stream in recent years. In U.S.A, Enron event’s repercussion in the year of 2001 hen’t been put down, in 2002 the financial malpractice took place in the WorldCom and financial affairs of Xerox. In Europe, the agate of the Parmalat financial malpractice just does the same as Enron. In our country, in 2001, the financial malpractice events of YinGuangXia, LanTian share and MaiKeTe were exposed, which shocked all the country; in 2002, Century XingYuan, NeiMengHongFeng, ZongHengGuoJi, STChunDu, ZhuFeng-Motor were investigated by the stock supervision committee of China. The phenomenon of distorted accounting information has been a word’s problem, beyond the boundary of countries. Not only did it lead to the collapse of the prices of company shares, the great losses of the investors, but also the company itself suffered a lot from it, whether bankrupting or landing in a predicament, especially destroying the reputation built for few decades. So how to keep a lookout on the distorted accounting information has been a problem that makes all accounting in the world pays more attention to. The study in lacking fidelity of accounting information is good for knowing the phenomenon and essence of lacking fidelity of accounting information, for tapping its sources, and let people find the best way to control it, offer reference for ruling the lacking fidelity of accounting information.The paper begins with the condition of distorted accounting information. Firstly, it is divided into two parts, obeying principle and disobeying principle, by using dichotomy method, and analyses the relationship between them, Secondly, analyses the deep cause of accounting information from macroscopic, microcoic and internal cause different from external cause, etc. Finally, while adopting and concurrently principle managed, put forward and manage the measure and scheme with distorted accounting information.This text strives to innovate to some extent in the following aspects: First, weshould divide the distorted accounting information into two parts: obeying principle and disobeying principle, by using dichotomy method, analyses the reason accounting information is distorted from different angles, and offer the suggestion of managing accounting information distoitedly. Second, we should adopt the way that combined the canonical study with the evidence study to research some serious cases, such as YinGuangXia, LanTian share and so on, to analyses the cause of the distorted accounting information, to seek the tactics to deal with it. Third , introduce early warning analytic approach , the comparative law of the same trade or business , analytic approach of the trend ,etc, let the accounting information user fully pay close attention to the early warning signal , use the appropriate analytical method, screen the financial crisis , improve recognition capability , thus form the powerful surveillance by the masses to accounting information distortedly.
论文关键词： 会计信息失真；治理策略；企业；
Key words（英文摘要）：www.328tibet.cn distorted accounting information；Administration tactics；Enterprises；
Abstract（英文摘要）：www.328tibet.cn As China’s accession to the WTO, its capital market and currency market will be in line with international standards progressively, the management of the bank and investor or the theory of investment and the operation mode will take place enormous change .People will make policy in loan and investment, even operating plans, according to the business performance and financial situation. However, no matter domestic or foreign, the phenomenon that enterprise’s accountant makes the fake emerges in an endless stream in recent years. In U.S.A, Enron event’s repercussion in the year of 2001 hen’t been put down, in 2002 the financial malpractice took place in the WorldCom and financial affairs of Xerox. In Europe, the agate of the Parmalat financial malpractice just does the same as Enron. In our country, in 2001, the financial malpractice events of YinGuangXia, LanTian share and MaiKeTe were exposed, which shocked all the country; in 2002, Century XingYuan, NeiMengHongFeng, ZongHengGuoJi, STChunDu, ZhuFeng-Motor were investigated by the stock supervision committee of China. The phenomenon of distorted accounting information has been a word’s problem, beyond the boundary of countries. Not only did it lead to the collapse of the prices of company shares, the great losses of the investors, but also the company itself suffered a lot from it, whether bankrupting or landing in a predicament, especially destroying the reputation built for few decades. So how to keep a lookout on the distorted accounting information has been a problem that makes all accounting in the world pays more attention to. The study in lacking fidelity of accounting information is good for knowing the phenomenon and essence of lacking fidelity of accounting information, for tapping its sources, and let people find the best way to control it, offer reference for ruling the lacking fidelity of accounting information.The paper begins with the condition of distorted accounting information. Firstly, it is divided into two parts, obeying principle and disobeying principle, by using dichotomy method, and analyses the relationship between them, Secondly, analyses the deep cause of accounting information from macroscopic, microcoic and internal cause different from external cause, etc. Finally, while adopting and concurrently principle managed, put forward and manage the measure and scheme with distorted accounting information.This text strives to innovate to some extent in the following aspects: First, weshould divide the distorted accounting information into two parts: obeying principle and disobeying principle, by using dichotomy method, analyses the reason accounting information is distorted from different angles, and offer the suggestion of managing accounting information distoitedly. Second, we should adopt the way that combined the canonical study with the evidence study to research some serious cases, such as YinGuangXia, LanTian share and so on, to analyses the cause of the distorted accounting information, to seek the tactics to deal with it. Third , introduce early warning analytic approach , the comparative law of the same trade or business , analytic approach of the trend ,etc, let the accounting information user fully pay close attention to the early warning signal , use the appropriate analytical method, screen the financial crisis , improve recognition capability , thus form the powerful surveillance by the masses to accounting information distortedly.
论文关键词： 会计信息失真；治理策略；企业；
Key words（英文摘要）：www.328tibet.cn distorted accounting information；Administration tactics；Enterprises；