文档介绍：摘要
会计信息是人们在经济实践中利用会计理论来取得企业经营状况的经济信息。生产力发展的程度越来越高、社会越来越进步,人们对信息的依赖程度也越来越高。我国加入WTO以后,会计信息对企业的发展也越发受到有关部门的重视,会计信息在现代经济中发挥着举足轻重的作用,它的真实性直接关系到信息使用者的经济决策是否合理、有效。然而,会计信息失真问题已成为会计界的难题之一。最近几年来,根据有关资料的报道,针对我国上市公司表现出的会计信息失真的问题,对上市公司信息失真的原因进行探究,寻求一个治标治本的方法,力求改变现阶段上市公司会计信息失真问题。本文对此问题所产生的成因及对策作一探讨。
关键词
上市公司;会计信息失真;成因;对策
Abstract
Accounting information is people in the process of economic activities by use of accounting theory and method, and through the accounting practice to reflect the value movement status of accounting subject economic information. The extent of the productivity development more and more high, society more and more progress, the reliance of the information to the people more and more is also high. China's accession to the WTO, the accounting information to the development of the enterprise also by related departments pay more, the accounting information in modern economy plays an important role in its authenticity directly related to the economic decisions of users of the information is reasonable and effective. However, the accounting information distortion problem has e one of the accounting problems. In recent years, according to the relevant material reports, in view of China's panies perform out of the accounting information distortion problem, of the pany, the reasons of the distortion of information inquiry, and seek treatment the effective measures to improve the pany accounting information quality is still need we seriously about a problem. In this paper, the causes of this problem and countermeasures for a study.
KEY WORDS
panies; false accounting information; cause; countermeasures
目录
一、总论 1
(一)选题的意义和背景 1
(二)文献综述 1
(三)研究思路 2
二、上市公司中会计信息失真的具体表现及其危害 2
(一)会计信息的概念 2
(二)会计信息失真的表现 2
(三)会计信息失真的危害 4
三、上市公司的会计信息失真的主要成因分析 4
(一)集团的利益驱动 4
(二)公司法人治理结构制度的不健全 5
(三)会计师事务所自身的原因 5
四、针对上市公司会计信息失真问题的对策分析 5
(一)加强内部控制 6
(二)加强外部监督 7
(三)规范会计信息披露制度 8
五、案例分析 9
(一)五粮液三项违法违规行为的具体分析 10
(二)五粮液会计信息舞弊的经济学原因分析 10
(三)启示 11
六、结束语 11
参考文献 12
上市公司会计信息失真