由达尔曼造假案谈会计信息失真问题.doc

由达尔曼造假案谈会计信息失真问题
摘要
随着经济全球化进程的加快,世界经济逐步融为一体。作为反映经济活动主要情况的会计信息的失真问题,日益被世人所关注。会计信息质量的高低不仅仅关系一家公司及其利益相关者,而且会影响到国家现代企业制度建设的成效和整个资本市场的建设,甚至触及到国家经济秩序和社会稳定。因此对我国上市公司会计信息失真问题的研究具有深远的意义。
本文介绍了本文的写作背景和目的,国内外相关的研究成果;阐述了我国目前会计信息失真的现状。对达尔曼公司会计信息失真的案例进行了实证分析。最后对会计信息失真提出了治理对策。
关键词:会计信息; 信息失真; 治理对策
Abstract
With the acceleration of economic globalization, the gradual integration of the world economy. Reflect the situation as the main economic activity of the distortion of accounting information, increasingly attracted worldwide attention. The quality of accounting information not only relations between pany and its stakeholders, but also affect the modern enterprise system in the country and the capital market, the effectiveness of the building, and even touched on the national economic order and social stability. Therefore, the accounting information of panies in China the problem of distortion of far-reaching significance.
The paper describes the background and purpose of writing this article, domestic and foreign research results, elaborates the present status of accounting information distortion, and give the pany's accounting information distortion Dahlman case by analysis. At last, the paper offer some suggestions.
Keywords:Accounting information; information distortion; Control Measures
目录
前言 5
1绪论 6
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2会计信息失真现状 9
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3达尔曼公司会计信息失真的实证分析 13
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,虚构公司经营业绩和生产记录 14
,虚增存货 15
,虚增在建工程、固定资产和对外投资 15
,并大量融资 16
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4会计信息失真的治理对策 17
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《会计法》 17
《企业会计准则》 18
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,加大造假成本 24
4