对上市公司会计信息披露制度“有限理性”的分析-法律硕士专业论文.docxVIP

重庆大学硕士学位论文英文摘要 重庆大学硕士学位论文 英文摘要 IV IV accounting information including technical factors and institutional reasons, and that the root cause of accounting information distortion and damage. Secondly, the distortion of accounting information is studied from perspective of economics and law. Detailed study in the international comparison of the United States, Britain, Japan and several other developed countries with respect to accounting information of listed companies. Part II: Details of limited rationality of the legal application. This section is full of theory, with a connecting role. feasibility of application of limited rationality come from the ontology, epistemology. Part III: Analyze our current accounting information disclosure regulation based on analysis above. The part attempts t construct the legal analysis from three major aspects. First, improving the anti-distortion of accounting information is a prerequisite and basis for the legal system and at the same time improving the Securities Law, Accounting Law and Audit Law, Company Law and the content of the various laws and regulations, and making concerted, as an organic whole, system. Second, minimize the negative impact of limited rationality.Third, improving the legal relief system is important. Focus is to improve CPA system. we should clarify the legal responsibilities of ownership, strengthen civil liability legislation and increase the legal liability of accounting fraud. Key Words：Public company accounting information, disclosure, Regulation, limited rationality 重庆大学硕士学位论文1 重庆大学硕士学位论文 1 引 言 PAGE PAGE 1 1 引 言 随着我国证券市场的发展，投资者越来越关注公司披露的会计信息，然而随着上市 公司财务丑闻的不断发生，人们对会计信息的真实性和有效性产生了质疑，对披露的会 计信息不再完全相信，甚至根本不信任，会计信息遇到了使用者的信任危机。 虽然近年来会计界和经济界对会计信息失真的问题进行了大量的研究，并提出了若 干有效的建议和对策。但现实却是，会计信息失真的问题似乎愈演愈烈，丑闻越来越多， 而且越来越大。比如，“东方锅炉”、“红光实业”、“郑百文”、“银广夏”等一连串的会计 丑闻给人们留下了深刻的印象，带来了巨大的伤害。出现这种状况，表面是我们的法规 不健全，处罚不严厉，企业、会计从业人员社会责任、职业道德的缺乏。但深层次的原 因呢？怎样才能彻底解决会计信息的真实性问题呢？作为一个法律人，笔者拟从法学和 经济学的角度，运用西蒙教授倡导的“有限理性”理论对我们现行的有关规范会计信