上市公司会计信息相关问题的研究.pdf

湖南财经高等专科学校毕业论文（设计） 第 I 页 共Ⅲ页 上市公司会计信息相关问题的研究 ——我国上市公司会计造假问题的研究 摘 要 近年来，上市公司会计造假成为国内外资本市场面临的一个严峻挑战，如何 治理上市公司会计造假成为世界各国学者和会计界研究和探讨的一个热门话题。 上市公司会计诚信建设也成为当前社会主义和谐社会建设迫切需要解决的一 重要课题。本文从上市公司会计诚信建设的现状及治理上市公司会计造假的意义 入手，分析了上市公司会计造假的种种原因，并针对这些原因提出了加强上市公 司自治和加速会计师事务所的发展，提高会计师事务所审计质量等治理上市公司 会计造假对策，尽量减少因上市公司会计不诚信造成的损失，促进经济发展与社 会主义和谐社会的建设。 关 键 词：上市公司，会计造假，成因，控制，对策 　 湖南财经高等专科学校毕业论文（设计） 第 II 页 共Ⅲ页 Accounting information of listed companies-related research - China's listed companies in the study of accounting fraud Author:rui chang Tutor:zhiying rao Abstract In recent years, the Public Company Accounting counterfeiting domestic and foreign capital markets to become a serious challenge facing the governance of listed companies in accounting fraud to become the world and the accounting profession and scholars to study and explore a hot topic. Public Company Accounting faith-building has also become the current building of a harmonious socialist society the urgent need to address an important topic. In this paper, the construction of a listed company the status of accounting integrity and governance of listed companies start with the meaning of false accounting, analysis of the Public Company Accounting false reasons, and for these reasons listed companies to strengthen self-government and to accelerate the development of accounting firms to raise accounting firms audit the quality of governance of listed companies, such as accounting fraud measures