东财毕业论文东北财经大学本科毕业论文.docVIP

PAGE 东北财经大学本科毕业论文 关于上市公司会计信息失真问题的思考 作 者 曾 慧 兮 院 系 会计学院 专 业 会计学 年 级 2000 学 号 0056221 指导教师 崔凤鸣副教授 答辩日期 成 绩 PAGE 2 内 容 摘 要 随着我国证券市场的发展，市场已经开始由“脱离业绩炒个股”的状态向注重公司业绩的投资理念转变，投资者会越来越关注公司披露的会计信息。因此，会计信息的失真将误导投资者的决策，从而损害证券市场的资源优化配置功能。 文章对我国上市公司会计信息失真这一问题谈了几点认识和思考，将上市公司的恶意造假作为分析的重点，以深化对诱使上市公司会计信息失真因素的认识，并对上市公司会计信息失真的防治提出了可行性意见。 文章包括三个部分： 第一部分，深化对会计信息失真的认识。 第二部分，指出我国目前上市公司会计信息失真的主要表现，分析上市公司会计信息操纵行为的动机和手段。 第三部分，针对各种动因提出的防治措施。 在观点的阐述中，对建立符合“程序理性”的业绩评价指标体系是防治上市公司会计信息失真的有效途径的探讨是文章中新的观点。 关键词：上市公司 会计信息 信息失真 动机 防治 Abstract With the development of security market in China, investors will pay more and more attention to the accounting information that the company reveals. Therefore, distorted accounting information will mislead investors’ decisions, which will damage the function of rational resource allocation in security market. This thesis proposes several cognitions and thoughts about accounting information distortion of listed companies in China, emphasizing deliberating distortion so that deeply understand the factors which induce the distortion of accounting information, and meanwhile it puts forward the feasible suggestions accordingly. This thesis includes three parts: Firstly, it deepens the understanding of accounting information distortion. Secondly, it points out the main kind of behavior of accounting information distortion in listed companies currently and analyzes their motives and means of manipulative behavior about accounting information. Lastly, it raises preventing and curing measures according to various kinds of reasons. In the illustration of the paper, the idea that establishing performance appraisal system in accordance with “procedure rationality” is an effective approach to prevent and cure the distortion of accounting information in listed companies is the new view. Key words: listed companies; accounting information; information distortion; prevention and cure PAGE 1 目 录 TOC \o 1-2 \h \z 一、会计信息失真的界定 1