浅析紫光古汉企业虚假会计信息的产生及治理.pdfVIP

摘 要 会计信息披露是利益相关者了解上市公司会计信息与财务状况，进而合理做 出决策的重要依据。会计信息披露中，可能存在一些虚假信息披露的情况，严重 威胁会计信息披露质量，对于信息使用者的决策产生误导或干扰。正确认识虚假 会计信息的形成原因，对其进行有效应对，是促进会计信息披露质量提升，规范 市场发展的重要选择。 本文在系统介绍相关研究背景、研究目的及意义、研究思路及方法，文献综 述后。结合相关理论，介绍操控利润、关联交易、隐瞒重要事项，其他手段等虚 假财务信息的类型，并分析虚假财务信息产生的内外部原因。结合紫光古汉企业 的虚假财务信息的个案，对企业的虚假财务信息情况进行介绍，着重分析其虚假 财务信息形成的原因，说明虚假财务信息危害。同时提出治理虚假财务信息问题 的对策，以此作为借鉴来规范市场和强化监督，降低上市公司财务虚假信息发布 的可能。 关键词：会计信息披露，虚假财务信息危害，操纵利润， I Abstract Accounting information disclosure is an important basis for stakeholders to understand accounting information and financial status of listed companies and make rational decisions. In the accounting information disclosure, there may be some false information disclosure situation, which seriously threatens the quality of accounting information disclosure, which may mislead or interfere with the decision of the information user. It is an important choice to promote the quality of accounting information disclosure and standardize the development of the market to understand the causes of false accounting. This paper introduces the related research background, research purpose and significance, research ideas and methods, and reviews the literature. Combined with relevant theories, this paper introduces the types of false financial information, such as controlling profit, related transactions, hiding important matters and other means, and analyzes the internal and external reasons of false financial information. Combined with the case of the false financial information of Ziguang Guhan enterprises, this paper introduces the false financial information o