会计电算化毕业论文： 虚假财务报告成因的分析.doc

目录 摘 要: I Abstract II 前言 1 1、会计信息需求主体分析 1 1.1企业的投资者(上市公司股东) 1 1.2企业的管理当局 2 1.3企业的债权人 2 1.4政府部门 2 1.5企业的员工 2 2、需求主体利益冲突与虚假财务报告 3 2.1从企业投资人(上市公司股东)角度分析 3 2.2从管理者（经营者）的角度分析 3 2.3从债权人的角度分析 4 2.4从国家政府的角度分析 4 2.5 从企业内部员工的角度分析 5 3、政策建议 5 参考文献 7 致谢 8  摘 要:财务报告是上市公司对外输出会计信息的载体，而会计信息最本质的特征就是满足会计信息需求主体的决策需要。但近些年来，我国上市公司虚假财务报告盛行，严重损害了会计信息需求主体的利益。有效会计信息主体缺位是虚假财务报告盛行的主要原因，因此，造就有效会计信息需求主体是遏制上市公司虚假财务报告的有效途径之一。本文通过对上市公司虚假财务报告的成因及监管等问题进行的分析认为委托代理制度下所派生的利益不一致是虚假财务报告产生的经济诱因，信息不对称是虚假财务报告产生的客观环境，而会计信息监管中存在的诸多误区是虚假财务报告得以存在的现实基础。进而提出应从完善公司治理机制、推进会计师事务所体制改革、健全民事赔偿机制等方面建立一套有效的监管机制。上市公司质量控制制度引发了上市公司管理当局虚假披露的压力和动机，会计信息披露的行为制度给管理当局以从事虚假披露的机会，而会计信息的监控制度掩饰了他们作假行为被发现或处罚的概率。 [关键词] 虚假财务报告 会计信息需求主体 缺位 Abstract:Financial report is listed companies to export the accounting information carrier, and the accounting information is the most essential feature is to satisfy the demand of accounting information main decision-making needs. But in recent years, the false financial report in listed company, serious damage to the demand of the accounting information main interests. Effective accounting information subject vacancy is false financial reports in the main reason, therefore, creating an effective accounting information demand is contained false financial report of listed companies is one of the effective ways. Based on false financial report of listed companies and regulatory issues of the principal-agent analysis system derived from the interest is false financial report inconsistent economic incentives, information asymmetry is false financial reports of objective environment, and accounting information in the supervision of false financial report of error is the existence of the real foundation. And from the corporate governance mechanism, advance the accounting firm reform and perfect civil compensation mechanism etc. To establish a set of effective supervision mechanism. The quality control system of listed companies listed company management authorities sparked the false re