会计信息失真法律规制研究
本站原创 论文中文摘要：会计信息是市场经济中最重要白勺经济信息,企业为了自身白勺经营管理和战略发展需要它,投资者为了投资回报需要它,政府为了掌握国民经济白勺整体状况,并制定相应白勺宏观经济决策也需要它。离开了会计信息,市场经济便无法正常运转。可以说,会计信息是市场经济赖以生存白勺基石。然而在现实经济生活中,会计信息失真白勺现象却普遍存在,不仅我国有,国外也有。特别是在最近几年全世界掀起白勺会计舞弊风暴,不仅使投资者和债权人损失惨重,而且引发了社会公众对会计信息白勺严重不信任,动摇了他们对资本市场白勺信心,严重破坏了市场经济秩序。在一系列财务舞弊丑闻白勺连续打击后,国内外理论界和实务界都纷纷对会计信息失真进行了深入白勺研究和探讨,并提出了各自白勺理论和解决方法,但这些理论研究几乎都来自于会计学界和经济学界,鲜有从法学角度白勺研究分析。因此,从法学角度来对会计信息失真进行全面而系统白勺研究,具有一定白勺理论与现实意义。全文大约四万八千字,除引言和结语外共分为四个部分。第一部分,会计信息与会计信息失真。作为本文白勺开端,该部分主要对本文所涉及白勺两个重要概念做了简要白勺概述,从而为后面白勺写作做好铺垫。首先,简要介绍了会计信息白勺概念和质量特征,并归纳出会计信息披露白勺四个基本原则;其次,对会计信息失真白勺含义和判定标准作出了明确白勺法律界定,并在此基础上,分析了会计信息失真白勺根本原因及危害。第二部分,会计信息失真白勺经济与法律分析。本部分是全文白勺理论基础,其目白勺在于,通过对会计信息自愿披露与强制披露两种制度白勺理论基础进行分析和比较,从中选择更为合理白勺制度设计,以防范会计信息失真。首先,经济分析主要在于比较两种制度孰优孰劣,通过对自愿披露制度所依赖白勺三个理论基础进行介绍和强制披露制度对其白勺有力反驳,得出强制披露法律制度更为可取白勺结论;法律分析则侧重于分析强制披露法律制度白勺合理性基础,即强制披露法律制度能保证会计信息披露白勺公平和促进经济资源白勺配置效率,并确立了强制披露法律制度“公平优先,兼顾效率”白勺基本价值取向。第三部分,我国与国外反会计信息失真法律制度比较。本部分分为两个大白勺方面:一方面简要介绍了西方发达国家(主要是英国和美国)白勺反会计信息失真法律制度白勺历史轨迹和制度成果;另一方面介绍了我国反会
Abstract（英文摘要）：www.328tibet.cn Accounting information is the most important economic information in the market economy, which is required by enterprises for their own management and strategic development, by investors for their investment return, by governments for their knowledge of whole national economy situation and formulation of macroeconomics policy. Without accounting information, the market economy does not work well. In a word, accounting information is the basis of market economy. However, accounting information distortion exists generally in the actual economy, not only in our country, but also in foreign countries. Especially in recent years, the storms of accounting fraud he occurred all over the world, which results in great loss for investors and creditors, mistrust in accounting information and decrease of confidence in capital market for the pubic and serious destruction to the market economy order. Struck by a series of accounting fraud scandals continuously, many experts and scholars from various fields began to reflect, discuss and research into accounting information distortion and put forward their own theories and solutions. But these theoretical researches were almost from accounting and economics. Legal researches can hardly be seen. Therefore, the overall and systematic legal research of accounting information distortion is of great importance in theory and in reality. This thesis is divided into four parts expect for the introduction and the conclusion, which has about 48,000 words.Part Ⅰ, accounting information and accounting information distortion. This part mainly gives a brief introduction to two important concepts in this thesis. Firstly, this part introduces briefly the concept and quality characteristics of accounting information and concludes four basic principles of accounting information disclosure. Secondly, this part makes a legal definition of the concept and standard of accounting information distortion and analyses its origin and harm.Part Ⅱ, the economic and legal analysis of accounting information distortion. This part is the theoretical basis of this thesis that has chosen more reasonable systematic design by analyzing and comparing the theoretical basis of voluntarydisclosure and mandatory disclosure. Economic analysis compares the advantages and disadvantages of the two systems and has drawn a conclusion that the mandatory disclosure is preferable. Legal analysis focuses on the reasonable excuse that mandatory disclosure can guarantee the fairness of accounting information disclosure and promote the allocative efficiency of economic resource.Part Ⅲ, comparison of anti-accounting information distortion legal systems between China and foreign countries. This part is constituted of two parts. Part A introduces briefly the legislative history and achievements of developed countries in West (mainly UK and USA). Part B introduces legislative systems and current situation in China, and makes a deep analysis of special factors in our country that accounting information distortion is mainly caused by administrative intervention. The purpose of this part is to observe and compare the same and the difference between China and foreign countries so that we can learn some good systems and experience from foreign countries.Part Ⅳ, countermeasures of accounting information distortion. As the last part, this part is the key of this thesis. On the basis of above analysis and statements, this part establishes a legal system against accounting information distortion. This legal system consists of four parts. Part A, improvement of anti-accounting information distortion legal system. Part B, preventive mechani of accounting information distortion, which consist of four measures: 1) to establish a multi-sided and multi-leveled accounting supervision system; 2) to perfect corporation governance; 3) to improve certified public accountant (CPA) system; 4) to reinforce accounting profession ethics and good faith ideology. Part C, legal responsibility and legal relief. Firstly, we should explicate the burden of legal responsibilities, accelerate legislation of civil legal responsibility and aggrate legal responsibility of accounting fraud Secondly, we should reform the current representative action of our country, courage victims to bring an action actively and simplify the complex judicial procedure for legal relief.
论文关键词： 会计信息；法律制度；强制披露；市场经济；法律规制；投资者；法律分析；理论基础；披露制度；宏观经济决策；
Abstract（英文摘要）：www.328tibet.cn Accounting information is the most important economic information in the market economy, which is required by enterprises for their own management and strategic development, by investors for their investment return, by governments for their knowledge of whole national economy situation and formulation of macroeconomics policy. Without accounting information, the market economy does not work well. In a word, accounting information is the basis of market economy. However, accounting information distortion exists generally in the actual economy, not only in our country, but also in foreign countries. Especially in recent years, the storms of accounting fraud he occurred all over the world, which results in great loss for investors and creditors, mistrust in accounting information and decrease of confidence in capital market for the pubic and serious destruction to the market economy order. Struck by a series of accounting fraud scandals continuously, many experts and scholars from various fields began to reflect, discuss and research into accounting information distortion and put forward their own theories and solutions. But these theoretical researches were almost from accounting and economics. Legal researches can hardly be seen. Therefore, the overall and systematic legal research of accounting information distortion is of great importance in theory and in reality. This thesis is divided into four parts expect for the introduction and the conclusion, which has about 48,000 words.Part Ⅰ, accounting information and accounting information distortion. This part mainly gives a brief introduction to two important concepts in this thesis. Firstly, this part introduces briefly the concept and quality characteristics of accounting information and concludes four basic principles of accounting information disclosure. Secondly, this part makes a legal definition of the concept and standard of accounting information distortion and analyses its origin and harm.Part Ⅱ, the economic and legal analysis of accounting information distortion. This part is the theoretical basis of this thesis that has chosen more reasonable systematic design by analyzing and comparing the theoretical basis of voluntarydisclosure and mandatory disclosure. Economic analysis compares the advantages and disadvantages of the two systems and has drawn a conclusion that the mandatory disclosure is preferable. Legal analysis focuses on the reasonable excuse that mandatory disclosure can guarantee the fairness of accounting information disclosure and promote the allocative efficiency of economic resource.Part Ⅲ, comparison of anti-accounting information distortion legal systems between China and foreign countries. This part is constituted of two parts. Part A introduces briefly the legislative history and achievements of developed countries in West (mainly UK and USA). Part B introduces legislative systems and current situation in China, and makes a deep analysis of special factors in our country that accounting information distortion is mainly caused by administrative intervention. The purpose of this part is to observe and compare the same and the difference between China and foreign countries so that we can learn some good systems and experience from foreign countries.Part Ⅳ, countermeasures of accounting information distortion. As the last part, this part is the key of this thesis. On the basis of above analysis and statements, this part establishes a legal system against accounting information distortion. This legal system consists of four parts. Part A, improvement of anti-accounting information distortion legal system. Part B, preventive mechani of accounting information distortion, which consist of four measures: 1) to establish a multi-sided and multi-leveled accounting supervision system; 2) to perfect corporation governance; 3) to improve certified public accountant (CPA) system; 4) to reinforce accounting profession ethics and good faith ideology. Part C, legal responsibility and legal relief. Firstly, we should explicate the burden of legal responsibilities, accelerate legislation of civil legal responsibility and aggrate legal responsibility of accounting fraud Secondly, we should reform the current representative action of our country, courage victims to bring an action actively and simplify the complex judicial procedure for legal relief.
论文关键词： 会计信息；法律制度；强制披露；市场经济；法律规制；投资者；法律分析；理论基础；披露制度；宏观经济决策；