论假账识别方法和治理对策.docVIP

论上市公司假账的识别方法和治理对策 姓名：XXX 系别：会计系 班级：xxXXXXX 摘要 在当代社会, 我国证券投资业迅速发展, 上市公司的投资者急剧增加, 而且素质越来越高,对上市公司的财务信息的需求也在迅速增大, 在股票市场，对其需求现在也越来越被人们所认识、理解和学习。投资者出于投资收益和收益安全性和风险性的考虑, 他们对上市公司财务报告的分析表现出了极大的兴趣。为此, 在财务报告阅读和分析过程中, 如何读懂财务报告, 抓住关键的信息, 就成了广大投资者所关心并需要解决的一个重要问题。 然而，对于加入世贸组织不久的我国而言，我国的上市公司高层管理人员，在高额利润的驱使下，出现了较多的假账，乱账。与国外会计造假状况相比，我国会计造假的现象也更为普遍，像会计账目混乱、账务造假花样众多等，这样的造假行为给我国经济造成严重危害，不仅损害了公众的利益，使上市公司的财务状况对投资者而言，成为“不能说的秘密”，更重要的是损害了国家财经法律法规和会计制度的严肃性，严重干扰了社会经济秩序。现如今，会计假账已成为社会公害，面临如此多的危害，我们应该学习假账的识别方法，并以免自己的经济利益受到伤害，同时采取相应的科学的方法进行会计打假。 关键字：财务造假; 产生原因; 识别方法;影响 Summary In modern society, the securities investment industry in our country is developing rapidly. The number of investors of listed companies is exploding and their quality is becoming higher and higher. Moreover, the demand for financial information of listed firms is increasing. In the stock market, the demand is getting recognized, understood and learned by more and more people. Considering their income on investment and the security and risks, investors show great interest in analyzing the financial reports published by listed companies. Therefore, how to read and gain critical information while analyzing financial reports has become a problem to be solved for investors. However, since our country newly joins the WTO, senior management personnel of listed firms falsify quite a lot of accounts for high profit. Compared with foreign countries, financial frauds are much more ordinary in our country like confusion in the accounts and different kinds of trick skills. Such frauds do harm to our economy, which not only damage public interests but also make financial status a unspeakable secret for investors. Most important of all, they cause damage to our economic laws and accounting system, and also break social economic rules. Nowadays, falsifying accounts is becoming a social problem. Confronted with so many harms, we should learn how to recognize artificial accounts. Only in this way can we avoid our interests from being da