上市公司会计信息失真成因剖析及治理对策.docVIP

摘要 会计的基本职能是核算和监督，就是提供能够反映会计主体经济的信息。会计的实质在于决策的有用性，即向利益相关者提供客观、公正和有用的信息，以便于做出其正确的判断和决策，但会计信息的真实性将直接影响其发挥的作用。随着现代化规模化的经济发展，我国上市公司成为了我国经济体系中的重要构成部分。近年来发生的会计信息失真案件，政府及社会公众对此反应十分强烈，因此本文就以我国上市公司为研究对象，从解决会计信息失真的问题入手，探究其产生的主要原因，寻求有效途径来解决这一问题，从而使得社会经济能够有序的发展。 关键词：上市公司；会计信息失真；治理对策 Cause of listed companies’ accounting information distortion analysis and countermeasures Abstract The basic function of accounting is to be recorded according to the law on economic activity, accounting and supervision, to reflect the accounting entity providing economic information, the essence is that the usefulness of accounting, namely the interests of stakeholders in decision-making to provide objective, impartial and useful information in order to make the correct judgment and decision-making, but the quality of accounting information will directly affect the authenticity of its role. With the modernization of large-scale economic development, Chinas listed companies to become Chinas economic system, an important part. Accounting Information Distortion cases that occurred in recent years, the government and the public reacted very strongly to this paper on Chinas listed companies for the study, from accounting information distortion problem solving point of view, the main reason for the distortion of accounting information of listed companies to explore and seek effective way to solve the problem of accounting information distortion, so that the socio-economic development can be ordered. Keywords: Listed Companies; Accounting Information Distortion; Solves Countermeasur 目录 TOC \o 1绪论 Arabic 1 1.1 选题背景 Arabic 1 1.2国内外研究现状 Arabic 1 1.2.1国外研究现状 Arabic 1 1.2.2国内研究现状 Arabic 2 1.3选题目的及意义 Arabic 2 2会计信息失真的基础理论 Arabic 3 2.1计信息失真的含义 Arabic 3 2.2会计信息失真的类型 Arabic 3 2.3.会计信息失真的危害 Arabic 4 2.3.1导致国家宏观决策失误，扰乱社会经济秩序 Arabic 4 2.3.2传递错误信息，误导经济行为 Arabic 4 2.3.3损害各方利益，导致企业亏损 Arabic 4 3上市公司会计信息失真的成因分析 Arabic 5 3.1相关利益驱动 Arabic 5 3.2中介机构失职 Arabic 6 3.3