浅谈我国上市公司会计信息失真的原因和对策.docVIP

题目：浅谈我国上市公司会计信息失真的 原因和对策 浅谈我国上市公司会计信息失真的原因和对策 ［安商要］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。会计信息失真已升级为一个国呩性的问题。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，甚至随着 经济发展脚步的加快，K?对经济及社会的影响范围和影响程度也会H益扩大和加深。而对严 峻的现实，我们必须在不断完善产权制度及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。本文探析了我国上布公司会计信 息失真的含义、现状及完善对策。本文对会计信息失真的现状进行剖析，列举出了一些因会 计信息失真引发的危害，由此分析出会计信息失真的主要原因并对其提岀了相应的应对措 施，如改革产权制度，完善公司治理结构，建立健全的会计信息监督体系，完善注册会计师 审计制度，进一步完善会计准则、会计制度，强化培训，提高会计人员的素质，加强诚信建 设等。 关键词】会计信息失真上市公司产权会计准则 The meaning and countermeasure of accounting information distortion in listedcompanies [Abstract] In recent years, the problems of seriously accounting information distortion appeared in all the countries around the world, accounting fraud cases occurred frequently, and caused serious consequences. The distortion of accounting information has upgraded to an international problems. From the view of our country and even the world economic and social development situation, whether in the accounting field or social and economic fields, the accounting information distortion problems always exist，even With the accelerating pace of economic development，the extent of the influences on both economy and society is expanding every day. Faced with the severe reality, we must improve corporate governance structure system of property right constantly, at the same time, further perfect accounting standards and accounting norms, strengthen the legal supervision and improve the comprehensive quality of accounting personnel. This dissertation analyzes the meaning of accounting information distortion in listed companies，the present situation and the consummation countermeasure. This dissertation investigated in the present situation of accounting information distortion, listed some bad effects caused by accounting information distortions, in this way to analysis the main reasons of accounting information distortions and put forward some corresponding measures such as reform property rights system，complete the