会计信息失真原因之法律思考.pdfVIP

毕业论文范文模板 会计信息失真原因之法律思考 摘 要 瞬息变化的资本市场，信息是决策制胜的关键所在。证券市场的有效性建立 在信息有效性的基础上，因此无论是以美国为代表的集中型证券监管体制还是 英国的证券自律监管体制，信息披露制度都是证券监管的基石。通过充分的信 息披露实现更大的市场透明度是有效资本市场的基础，也是各国在遏制证券欺 诈活动时所坚持的基本理念。由于我国证券市场的发展还不完善，有效资本市 场的建立还任重道远，上市公司虚构信息，欺骗投资者的行为也是屡禁不止。 因此，本文试图通过完善基于公司治理结构的公司内部财务约束机制来治理会 计信息失真是本文的创新之处。同时在以监事会为核心的公司内部财务约束机 制的构建上也大胆的提出了自己的观点。 关键词：信息失真；会计；法律 毕业论文范文模板 Abstract Rapidly changing capital markets information is the key to winning decisions. The effectiveness of the stock market based on the information on the effectiveness and therefore whether it is the cornerstone of the United States as the representative of a centralized securities regulatory regime or the UK securities self-regulatory system information disclosure system are securities regulation. Achieve greater market transparency through full disclosure of information is the basis of efficient capital markets but also in the countries to curb securities fraud activities adhere to the basic concept. Since the development of Chinas securities market is not perfect establish an effective capital markets long way to go fictitious information of listed companies to deceive investors behavior is repeated. Therefore this article attempts to improve the corporate governance structure based on internal company financial constraint mechanism to govern the accounting information distortion is the innovation of this article. Constructing the Supervisory Board at the same time as the core of the companys internal financial constraints on the mechanism boldly put forward their point of view. Keywords ：Information distortion; Accounting; Law 毕业论文范文模板