会计信息失真原因对策分析.docVIP

我国上市公司会计信息失真原因及治理对策 内容摘要：会计信息是反映会计主体价值运动状况的经济信息，是价值运动及其属性的一种客观表达，是整个会计行为系统的核心部分，其实质是各种利益关系的反映。随着经济全球化和我国市场经济的不断发展，人们对会计信息的依赖程度越来越强。世界发达国家的经济发展史无不论证了一国经济的健康协调发展离不开真实的会计信息。目前，我国尚未能从总体上遏制虚假信息的蔓延 关键词：会计信息；失真；原因；治理对策  Chinas Listed Companies Information Distortion and Countermeasures Abstract: Accounting information to reflect the accounting value of physical activity, the main economic information, the value of sport and its properties is an objective expression, is the core of the system of accounting behavior, and its essence is a reflection of the various interests. With economic globalization and the continuous development of market economy, people on the accounting information has become increasingly dependent. Economic history of the worlds developed countries are all demonstrated a healthy and harmonious development of the countrys economy is inseparable from the real accounting information. At present, China can not generally contain the spread of false information. This serious distortion of information by listed companies phenomenon, attempts to analyze the distortion of accounting information. Explained the lack of clarity as property rights, the accounting system is imperfect, inadequate supervision of CPA and other accounting information distortion is caused by the root cause, made clear property rights, improve the accounting norm system, strengthen law enforcement and punishment, and a series of Countermeasures. To a fundamental distortion of accounting information on management to improve the quality of accounting information, and promote a healthy and orderly market economy direction. Key words: Accounting information; distortion; reasons; countermeasures  目 录 中文摘要 英文摘要 一、会计信息失真现状 1 （一）会计信息失真的恶化现象 1 （二）会计信息失真的表现及手段 2 二、会计信息失真的原因分析 3 （一）经济利益的驱动 3 （二）信息失真的处罚力度不够 3 （三）企业产权制度不明晰 3 （四）注册会计师的监督力度不够 4 （五）公司治理结构不健全 4 （六）会计准则体系不完善 5 三、我国会计信息失真的治理 5 （一）加大会计违法打击力度 5 （二）理顺产权和委托代理关系 5 （三）健全注册会计师的行业自律组织的自我管理 6 （四）建立规范的现代公司治理结构 7 （五）加快推动新会计准则体系的执行 8 结