虚假会计信息产生的机理及治理发送版精选.docVIP

摘要 近些年来，世界各国都出现了严重的会计信息失真问题，会计造假案件频频发生，并且造成了严重后果，尤其以本世纪初的美国更甚。上个世纪末期，我国的会计造假丑闻频繁上演，深圳原野，琼民源，红光实业，银广夏，猴王，黎明股份等不胜枚举；本世纪初，美国的安然、施乐、世通、默克制药等巨头公司的财务丑闻更是举世震惊。这些财务丑闻的一连串发生，使得如何面对及解决会计信息失真现象一度成了全球会计领域乃至整个社会经济领域的热门话题，其被关注程度达到有史以来最高。2007年爆发的华尔街金融危机，让全世界为之心惊胆战，世界各国政府通过近三年的不懈努力，使得经济危机对世界经济的严酷考验有所收敛，但是世界各国仍然把这次经济危机作为他们最为关注和迫切解决的重点和难题。在这样的经济大环境下，会计信息失真问题看似已不再如之前那么受到关注，但综观我国乃至世界经济和社会的发展态势，无论会计领域还是社会经济领域，会计信息失真问题始终存在，依然普遍，甚至随着世界经济发展脚步的加快，其对经济及社会的影响范围和影响程度也会日益扩大和加深。面对严峻的现实，我们必须遵循事物量变到质变的发展规律，必须秉持“防患于未然”的态度，采取“标本兼治”的治理方针，彻底解决会计信息失真问题。也就是说，在不断完善公司治理结构的同时，进一步完善会计准则及会计规范，加强法律监管，进一步提高会计人员的综合素质。 关键词：会计，信息，真实性，虚假会计信息，机理，治理； Abstract In recent years, the world is a serious distortion of accounting information, accounting fraud cases occur frequently, and caused serious consequences, particularly in the beginning of this century the United States even more. The end of the last century, Chinas accounting fraud scandal frequently staged, Shenzhen fields, Joan source, red light industry, Guangxia, Monkey King, Dawn shares, etc. too numerous to mention; of the century, the United States, Enron, Xerox, WorldCom, and other giant Merck is the companys financial scandal shocked the world. The series of financial scandals occurred, making how to face and solve the distortion of accounting information has become a global accounting field and even once the whole community a hot topic in the economic field, is concerned about the extent of its highest ever. 2007 outbreak of the Wall Street financial crisis, so that world was frightened, the worlds governments through the tireless efforts of the past three years, making the economic crisis on the harsh test of the global economy have lessened, but the world still regard the economic crisis as they are most concerned about and urgently address the priorities and problems. In this economic environment, the accounting information, such as before the problem appears to have no less concern, but look at China and the world trend of economic and social develop