上市公司会计信息披露失真问题分析-企业管理专业论文.docxVIP

壅堡里三查兰堡主堂垒堡苎一—— Abst ract Accounting information iS one of the factors on which the investors cart depend to make decision．In the securities market,accounting information IS neccssary,which iS the bridge betwecn the listed companies and the investors． But now in our securities market．there iS much false accounting information． 11把僦se accounting information disturbs China’s economy order．帆Y iS there SO much fal∞ac：‘7,oRflring information7 How do the listed comparHe5 provide it7 And now should we resolve the problem?These questions must be to be resolved a3 SOOn as possible． The theme of this paper iS to studv the fatse accounting information．11le paper is divided into 6 chapters． Chapter 1 iS an introduction of some important institutionaI background of my study and the problem to be resolved． Chapter 2 introduccs the reason that the listed companies should disclose the accounting information．Accounting infoITfiation is the basis that the investors depend on to make decisions．Its disclosure is the foundation for the securities market．11地author points out that there is too much false accounting information and the information quantity iS poor’which leads to bad result． Chapter 3 analyzes the reason that there is so much false accounting information．Firstlybased on the contract theory、 information economy、inner control theory etc．the falseness have something to do with the absence of the 矩ent，asymmetry information．m inner controlling and the environment influence the accounting information．Lasdy,the author explains the motivation with which the listed companies want to provide false information．The section analyzes the falseness in theory．Its aim is to comprehend the phenomenon．And then mognize and refuse the false∞countmg information． Chapter 4 diSeUSSeS the way that the Iisted companies provide false information．It is Dossible for the listed companies to make the false accounting information in the four stages such as business occurring、accounting recognition、accoun