本文選題：會計信息 + 違規(guī)披露　； 參考：《吉林財經(jīng)大學(xué)》2017年碩士論文

【摘要】：金融市場的繁榮對于中國整體經(jīng)濟(jì)的發(fā)展來說具有重大作用,其在整個市場經(jīng)濟(jì)中有著不可替代的地位。確保金融市場能夠持續(xù)穩(wěn)健成長的前提是各上市公司能夠保證其所提供的會計信息是準(zhǔn)確可靠的。因此,對于上市公司來說會計信息是處于比較重要的地位,企業(yè)所提供會計信息的真實性將對上市公司乃至整個金融市場有重大影響。望眼中國乃至全世界的金融市場,會計造假的事例屢見不鮮,其中一個比較值得引起注意的問題是對外公布偽造的報表。倘若公司發(fā)布虛假財務(wù)報告及信息將會侵害小股東權(quán)益甚至擾亂整個社會的公共秩序,并且還會誤導(dǎo)利益相關(guān)者的決策。所以,要想保證上市公司以及整個市場經(jīng)濟(jì)能夠有秩序的發(fā)展,公司內(nèi)部以及社會各部門應(yīng)該加強對會計信息披露行為的規(guī)范,確保向社會公眾公布的信息是真實的。在當(dāng)今時代,隨著信息化愈發(fā)明顯,市場經(jīng)濟(jì)空前繁榮,可以說準(zhǔn)確、公開的會計信息對金融市場的發(fā)展有決定性作用。因此,嚴(yán)格規(guī)范會計信息的披露行為和信息質(zhì)量將對保證資源合理配置和金融市場的持續(xù)發(fā)展有著至關(guān)重要的作用。本篇文章應(yīng)用的探究方法是理論分析與個案研究相結(jié)合,在一定程度上結(jié)合數(shù)量分析和定性研究的方法,并在此基礎(chǔ)上對本論文中的案例做出深刻的研究分析,進(jìn)而總結(jié)一些對上市公司健康持續(xù)發(fā)展有利的建議。本篇文章的分析探討思路是首先對前人在會計造假方面的研究成果進(jìn)行歸納;其次是列出一些有關(guān)公司信息違規(guī)的理論依據(jù),同時,據(jù)此總結(jié)截至到目前上市公司進(jìn)行會計信息虛報的違規(guī)手段,以及給市場經(jīng)濟(jì)帶來的不利影響;再次,選擇YT實業(yè)公司作為案例,對其公司基本情況和違規(guī)行為進(jìn)行描述,并進(jìn)一步分析其對會計信息進(jìn)行違法披露的行為動機。最后,通過對有關(guān)理論研究和對案例的分析,對該公司的這種違規(guī)行為提出幾點意見:(1)改進(jìn)公司內(nèi)部的董事會布局,加強所提供會計信息的可靠性;(2)增強外部治理機構(gòu),進(jìn)一步保證提供準(zhǔn)確的會計信息;(3)加強法律部門的監(jiān)管,及時修訂企業(yè)準(zhǔn)則;此外,進(jìn)一步闡述由YT實業(yè)公司提供虛假會計信息案例引發(fā)的啟示。
[Abstract]:The prosperity of financial market plays an important role in the overall economic development of China and plays an irreplaceable role in the whole market economy. The premise to ensure the sustained and steady growth of financial markets is that listed companies can ensure that the accounting information provided by them is accurate and reliable. Therefore, for listed companies, accounting information is in a relatively important position, the authenticity of accounting information provided by enterprises will have a significant impact on listed companies and even the entire financial market. Looking at the financial market in China and the whole world, accounting fraud is common, and one of the more noteworthy problems is the disclosure of false statements. If a company publishes false financial reports and information, it will infringe on the rights and interests of minority shareholders and even disturb the public order of the whole society, and will mislead the decision of stakeholders. Therefore, in order to ensure the orderly development of listed companies and the whole market economy, the internal and social departments of the company should strengthen the regulation of the behavior of accounting information disclosure to ensure that the information released to the public is true. At present, with the increasingly obvious information technology and the unprecedented prosperity of the market economy, it can be said that accurate and open accounting information plays a decisive role in the development of the financial market. Therefore, strictly standardizing the behavior and quality of accounting information disclosure will play an important role in ensuring the rational allocation of resources and the sustainable development of financial markets. The inquiry method used in this paper is the combination of theoretical analysis and case study, the quantitative analysis and qualitative research to a certain extent, and on the basis of which, the paper makes a profound research and analysis of the cases in this paper. And then sum up some suggestions for the healthy and sustainable development of listed companies. The analysis and discussion of this article is to first summarize the previous research results in accounting fraud; secondly, to list some theoretical basis of company information violation, at the same time, Based on the summary of the current listed companies accounting information misrepresentation of illegal means, and the adverse impact on the market economy; thirdly, select YT Industrial Company as a case to describe the company's basic situation and illegal behavior. And further analyzes its behavior motive of illegal disclosure of accounting information. Finally, through the analysis of relevant theories and cases, this paper puts forward several suggestions on this violation of the company: 1) improving the layout of the board of directors within the company, strengthening the reliability of the accounting information provided and strengthening the external governance organization. Further guarantee the accurate accounting information to strengthen the supervision of the legal department, revise the enterprise standard in time; in addition, further expound the enlightenment caused by the case of YT industrial company providing false accounting information.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275;F279.26

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本文編號：2047981