会计信息失真原因及对策分析.doc

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。本文针对上市公司信息严重失真的现象,试图对会计信息失真问题进行分析。阐明了由于产权不明晰,会计制度不完善,注册会计师的监督力度不够等是引起会计信息失真的根本原因,提出了明晰产权,完善会计规范体系,加大执法力度和处罚力度,等一系列的改进对策。以便从根本上治理会计信息失真,提高会计信息质量,促进市场经济朝着健康有序的方向发展。
关键词:会计信息;失真;原因;治理对策
China's panies 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 e increasingly dependent. Economic history of the world's developed countries are all demonstrated a healthy and harmonious development of the country's 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 panies 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