对企业会计信息透明度问题的探讨.pdf

山西农业大学信息学院 本科（设计） 对企业会计信息透明度 问题的探讨 系部名称： 专业名称： 学生姓名： 学 号： 指导教师： 二〇一九年六月 BACHELORS DEGREE THESIS OF CISAU Discussion on the Transparency of Enterprise Accounting Information College : Subject : Name : Number : Director : June 2019 摘 要 在过去的 20 年里，由于与中国资本市场进展有关的各种原因造成的金融欺诈问题从未停止或恶化。最重 要的是在创业板峰会上的范福生克骗局，其后果非常严峻。分析和研究金融生活金融诈骗的方式和动机，并警告 股票市场，中介机构和政府控制，以幸免类似事件。在本文中，使用 告分析方法，公司的财务 告解决了收入增 长，在建工程等问题，然后分析了家庭治理失衡等欺诈的原因。最终，由于这种类型的企业欺诈，证券市场，中介 机构和政府监管机构已经修改了这一概念并提出了适当的预防措施。估计这些建议将改善形势，为投资者制造有 利的投资环境。 关键词 ： 信息透明度；上市公司；财务造假 ABSTRACT In the past two decades, the problem of financial fraud caused by various reasons in the development of Chinas capital market has never stopped, and even worsened. The most prominent of these is the Wanfushengke fraud case at the top of the GEM, which has an extremely serious impact. Analyze and study the financial fraud methods and reasons of Wanfushengke, and warn the securities market, intermediaries and government supervision to prevent similar incidents. This article uses the method of analyzing the report and finds the fraud problems in the companys financial report, such as inflating income, inflating the construction in progress, and so on. Next, analyze the causes of fraud, such as the imbalance of governance within the family business, and the system is not sound enough. Finally, through this type of fraud, companies, securities markets, intermediaries and government regulators have rethought this and proposed correspo