会计信息失真的防范与治理.pdfVIP

会计信息失真的防范与治理 ——基于并购信息披露的视角 摘 要 公司披露的会计信息是投资者、债权人、社会公众和内部管理者对公司财务状况和 经营成果作出投资决策、提高经营管理水平的重要依据。其真实性是衡量会计信息质量 的最基本原则。目前，公司会计信息失真现象普遍存在，严重威胁市场经济秩序和公司 规范管理，公司会计信息失真必然导致决策失误，降低信息质量和使用效率，给利益相 关者带来重大经济损失，从而影响会计专业人员的公信力和活力。因此，本文对公司会 计信息失真的成因进行了反思，从公司治理机制、舞弊处罚、会计管理制度和会计人员 素质四个方面进行了分析并提出了有效的对策。 关键词：会计信息失真；防范；治理；并购 I Prevention and control of accounting information distortion ——From the perspective of merger information disclosure Abstract Accounting information disclosed by a company is an important basis for investors, creditors,the public and internal managers to make investment decisions on the company’s financial status improve management. Its authenticity is the mostbasic principle to measure the quality of accounting information. At present,there is a widespread phenomenon of accounting information distortion in companies,which poses a serious threat to market economic order and standard management on enterprises.The distortion of operate accounting information leads to decision-making errors,reducing the quality and use efficiency of information and bring significant economic losses to stakeholders,thus affecting the credibility and vitality of accounting professionals. Therefore,this essay reflects on the causes of accounting information distortion in companies. Analyzing and providing effective countermeasures from four aspects: the governance mechanism of company,punishment on fraud,accounting management system and the quality of accounting personnel. Key words:distortion of accounting information ；guard against ；government ；merger II 目 录 摘 要 I A