本文關(guān)鍵詞：會(huì)計(jì)信息失真的原因及對(duì)策研究，，由筆耕文化傳播整理發(fā)布。

文檔介紹：
湖南大學(xué)碩士學(xué)位論文上市公司會(huì)計(jì)信息失真的原因及對(duì)策研究姓名:張民申請(qǐng)學(xué)位級(jí)別:碩士專業(yè):會(huì)計(jì)學(xué)指導(dǎo)教師:鄧小洋 20050420 同等學(xué)力碩士學(xué)位論文摘要證券市場在現(xiàn)代市場經(jīng)濟(jì)中占據(jù)著重要地位,它的發(fā)展程度成為一個(gè)國家市場經(jīng)濟(jì)完善程度和經(jīng)濟(jì)發(fā)展水平的重要標(biāo)志。經(jīng)過多年的發(fā)展,我國的證券市場在籌集資金、優(yōu)化資源配置、調(diào)整經(jīng)濟(jì)結(jié)構(gòu)、轉(zhuǎn)換企業(yè)機(jī)制、促進(jìn)經(jīng)濟(jì)發(fā)展方面發(fā)揮了積極作用。但是,目前我國證券市場處于初級(jí)階段,還存在著一些問題, 其中最突出的是上市公司會(huì)計(jì)信息披露的失真。眾所周知,上市公司會(huì)計(jì)信息是投資者、債權(quán)人及其他與公司有利害關(guān)系的各方進(jìn)行經(jīng)濟(jì)決策的重要依據(jù),同時(shí)也是國家進(jìn)行宏觀經(jīng)濟(jì)調(diào)控的依據(jù)。因此,會(huì)計(jì)信息的失真損害了投資者的利益, 不利于資源的優(yōu)化配置,危害了經(jīng)濟(jì)健康、快速地發(fā)展。上市公司會(huì)計(jì)信息披露有其內(nèi)在的基本標(biāo)準(zhǔn),會(huì)計(jì)信息披露失真所反映的就是公司在進(jìn)行信息披露時(shí)沒有遵循其基本標(biāo)準(zhǔn)。針對(duì)目前上市公司會(huì)計(jì)信息披露的現(xiàn)狀,對(duì)會(huì)計(jì)信息系統(tǒng)的各個(gè)環(huán)節(jié)進(jìn)行定性分析,得出了導(dǎo)致會(huì)計(jì)信息失真的主要原因。第一,社會(huì)誠信水平下降引起上市公司會(huì)計(jì)信息失真;第二,國家相關(guān)法律不健全造成會(huì)計(jì)信息失真:第三,會(huì)計(jì)制度自身不完善是上市公司會(huì)計(jì)信息失真的關(guān)鍵所在;第四,公司治理結(jié)構(gòu)不完善為上市公司會(huì)計(jì)信息失真提供了機(jī)會(huì);第五,從外部監(jiān)督來看,注冊(cè)會(huì)計(jì)師制度不合理。為此,治理上市公司會(huì)計(jì)信息失真的基本思路應(yīng)該是:第一,要建立以會(huì)計(jì)準(zhǔn)則為核心的會(huì)計(jì)信息披露規(guī)范體系;第二,要建立以注冊(cè)會(huì)計(jì)師公正審計(jì)為核心的會(huì)計(jì)信息披露監(jiān)督體系:第三,要建立以證監(jiān)會(huì)抽查復(fù)審為核心的會(huì)計(jì)信息披露再監(jiān)督體系。具體的解決措施為:建設(shè)社會(huì)誠信、建立健全法律、完善會(huì)計(jì)制度和注冊(cè)會(huì)計(jì)師制度及公司治理結(jié)構(gòu)。關(guān)鍵詞:會(huì)計(jì)信息;失真;上市公司:對(duì)策 Abstract The stock isplaying such all important roleinmodem country thatits development e an essential criterionoftheperfection of anation’Smarket economy and itseconomy development level.Inthepastyears,the stockmarket in our country has made great contributions to collecting funds,optimizing resource allocation,adjusting economy structure,shifting enterprise mechanism and promoting economy development.However,our stockmarket isstill atearly stage,many problems rise tothesurface with itsdevelopment.One oftheserious problems isthedistortion of ounting information disclosure.Itisknown ounting information pany isthebasisfortheinvestor,creditor and othergroups who have economic interestwith pany tomake economy decision.At thesame time,it is thebasisfor thegovernment tocontrol theeconomy.But in OUr country some panies provide ounting information.It not only damages the investor’S interestand isbad for resource allocation.Also itisbad foreconomy properly and rapidlydeveloping. The accounting information disclosure iSbased on itsinherent basicstandards.the distortion of ounting information pany has not followed the basicstandard.Making aresearch on the current ounting informations disclosure,the author draw the main reasons:firstly,the social sincere level drops;secondly,the national relevant law causes accounting information tobedistored imperfectly;thirdly,it isthekey point with thedistortion ounting information disclosure thatthe accounting system oneself is not perfected;pany’S administration stmcture will notperfect;fifthly,CPA auditing system isunreasonable. The author puts forward tosome measurement andsuggestion foradministrating 、accounting information distortion.We should build social integrity;perfect law,accounting system,CPA auditing system andcorporation governance. KeyWords:Accounting information;pany;Distortion:Measurement 同等學(xué)力碩士學(xué)位論文插圖索引圖2.1FASB定義的財(cái)務(wù)信息的質(zhì)量特征?????????????????7 圖5.1會(huì)計(jì)信息系統(tǒng)流程???????????????????????2l 圖5.2公司治理結(jié)構(gòu)中內(nèi)部監(jiān)控機(jī)制??????????????????28 III 湖南大學(xué)學(xué)位論文原創(chuàng)性聲明本人鄭重聲明:所呈交的論文是本人在導(dǎo)師的指導(dǎo)下獨(dú)立進(jìn)行研究所取得的研究成果。除了文中特別加以標(biāo)注引用的內(nèi)容外,本論文不包含任何其他個(gè)人或集體已經(jīng)發(fā)表或撰寫的成果作品。對(duì)本文的研究做出重要貢獻(xiàn)的個(gè)人和集體,均已在文中以明確方式標(biāo)明。本人完全意識(shí)到本聲明的法律后果由本人承擔(dān)。作者簽名:;妖刈日期:瑚r年j-月:/日學(xué)位論文版權(quán)使用

1

  本文關(guān)鍵詞：會(huì)計(jì)信息失真的原因及對(duì)策研究，由筆耕文化傳播整理發(fā)布。