浅析一公司治理中的会计信息披露问题.docVIP

浅析公司治理中的会计信息披露问题 [摘要] 随着会计环境的变化, 公司治理中存在的会计信息披露问题日渐凸显,逐渐被社会各界所关注。由于很多公司粉饰财务信息，提供虚假的会计信息，伪造业绩、操纵利润、隐瞒关联方交易、使投资人做出错误判断，而损失惨重。所以，有必要对公司披露的会计信息投以关注，发现其中不合理的地方并加强管理，使市场更加完善。如何妥善处理公司治理中的会计信息披露问题，显得尤为重要。本文通过对目前的市场现状进行分析，主要对公司披露的会计信息进行研究，发现其中存在的问题，并且针对会计信息披露不真实、不及时、不完整这几项进行探讨，并提出解决方案，以提高公司所披露的会计信息的质量。本文的研究以期对今后公司治理中的会计信息披露提供一定的启示和借鉴。 [关键字] 公司治理 会计信息披露 问题 对策 On Problems of Accounting Information Disclosure in Corporate Governance Abstract: With the change of accounting environment, the problems about accounting information disclosure in corporate governance appear and have gradually got attention of the public. The investors always suffer from great loss by making wrong judgment, because many companies tend to whitewash financial information, provide false accounting information, fake performance, manipulate of the profits and conceal the related-party transaction. Therefore, it is necessary to pay attention to accounting information disclosure of companies and find unreasonable places. Only by doing that can we strengthen management and improve the market. How to handle the accounting information disclosure in corporate governance properly is particularly important. This article analyzes the current market situation and has found out some problems of accounting information disclosure in corporate governance. It discusses some problems in information disclosure, such as the untrue information, lack of integrity and time delaying and then gives some countermeasures to improve the quality of accounting information disclosure. This article is aimed to facilitate?the?further?study on accounting information disclosure of corporate governance for reference?and?enlightenment. Key Words: Accounting information disclosure; Corporate governance; Problems; Countermeasures 目 录 一、引言 1 二、会计信息披露概述 1 （一）会计信息披露的概念 1 （二）公司治理中的会计信息披露的意义 2 三、我国目前公司治理中的会计信息披露的现状 3 （一）公司治理中的会计信息披露整体概况 3 （二）公司治理中的会计信息披露存在的问题 3 四、公司治理中的会计信息披露存在问题成因 5 （一）虚假披露下的利益驱动 5