基于网络环境下的会计信息披露研究.docx

基于网络环境下的会计信息披露研究 摘要 上市公司财务造假和上市前与上市后财务变脸的事件在我国证券市场屡禁不止。从最初的主板市场到后来的中小企业都面临这样一个问题，新兴的创业市场也没有能走出去这种困境。虽然国外有相同的情况，但国外证券市场类似案件的出现程度远非中国证券市场那么频繁。那么，为什么这样的事件反复出现呢？究竟是什么原因导致的？这个问题成为本领域关注的焦点。基于此，本文以北京尚业公司为例，对网络环境下会计信息披露的基本概述以及其中的相关理念的原则上对于上市公司财务虚假信息的识别进行了进一步的分析与具体研究，最后提出网络环境下会计信息披露识别与防范的对策和建议，对上市公司的网络环境下会计信息披露的识别和防范有参考价值。 关键词：网络环境下；会计信息披露；识别；防范  ABSTRACT Financial fraud and financial changes before and after listing of listed companies are not prohibited in Chinas securities market. From the original motherboard market to the later small and medium-sized enterprises are faced with such a problem, the emerging business market has not been able to go out of this dilemma. Although the same situation exists in foreign countries, the occurrence of similar cases in foreign securities markets is far less frequent than that in Chinese securities markets. So why do such incidents recur? What is the cause? This issue has become the focus of attention in this field. Based on this, taking Beijing Shangye Company as an example, this paper gives an overview of the accounting information disclosure under the network environment. In principle, this paper makes further analysis and concrete research on the identification of false financial information of listed companies, and finally puts forward the countermeasures and suggestions for the identification and prevention of accounting information disclosure under the network environment. It has reference value for the identification and prevention of accounting information disclosure in the network environment of listed companies. KEYWORDS：Network Environment; Accounting Information Disclosure; Identification; Prevention  目 录 TOC \o 1-3 \u 1绪论 1 2 网络环境下会计信息披露的概念界定 1 2.1对本单位会计信息准确性的评价 1 2.2关于会计信息对日常管理和决策有用性的评价 2 3 北京尚业公司网络环境下会计信息披露案例分析 2 3.1 北京尚业公司简介 2 3.2 北京尚业公司网络环境下会计信息披露情况介绍 3 3.2.1 现金流量分析 3 3.2.2 重点会计科目识别法 4 3.3 北京尚业公司网络环境下会计信息披露成因分析 4 3.3.1 报表管理手段落后 4 3.3.2 公司内部控制机制不健全 5 3.3.3 会计审计人员失职，而是充当“合谋者” 5 3.3.4 股权结构不合理 6 4 加强北京尚