会计论文(国外英语资料).docVIP

会计论文(国外英语资料) I. the meaning of accounting information distortion The so-called accounting information distortion is a phenomenon that accounting information can not really reflect the objective economic activities and adversely affect the decision-making of decision-makers. The distortion of information quality of listed companies mainly lies in: first, information disclosure is not really; two is inadequate information disclosure; three, information disclosure is not timely. Two, the current situation of accounting information quality of Listed Companies in China Since 1720 the worlds first listed company accounting fraud cases in the UK, South Sea Co event, the authenticity of accounting information has become one of the core issues of concern of investors and creditors. Although in the past more than 200 years, which gave birth to the modern audit technology has been greatly developed, while the world is to establish and perfect the financial accounting standards, the authenticity of accounting information has a great security. However, the problem of accounting information distortion has not been fundamentally curbed as investors and creditors hope. On the contrary, the cases of serious distortion of accounting information of listed companies occur frequently. In China, this phenomenon also exists: according to relevant information disclosure, the Ministry of Finance in 1999 sample of 100 state-owned enterprise accounting, there are 81 false statement of assets of 3 billion 761 million yuan, 89 falsifying profits 2 billion 747 million yuan; in the year 2000 in the accounting information quality checks, in 159 Enterprises were tested, assets the 147 households. These 147 households inflated their assets by 1 billion 848 million yuan, falsely reducing assets by 2 billion 475 million yuan, and inflated profits by 1 billion 472 million yuan, which reduced profits by 1 billion 943 million yuan. In terms of Listed Companies in 2001 by certified public accountants, 100