浙江省上市公司会计报告和审计报告信息失真成因、现状及对策分析毕业论文.doc

毕业论文 （20_ _届） 浙江省上市公司会计报告和审计报告信息失真成因、现状及对策分析 摘 要 本文主要以浙江省上市公司为研究对象，通过构建相关的理论知识，分析了会计信息失真的成因，并例举了新嘉联、数源科技和钱江水利三家上市公司的会计信息，通过结合三家公司的会计报告失真和钱江水利审计报告的失真做出具体分析。最后，根据这些上市公司存在的现状和问题提出会计信息失真的治理措施对策。 通过本文关于会计报告和审计报告信息失真的定义、表现形式、成因、浙江省的现状、及解决对策的研究，得出以下结论：（1）浙江法制较为健全，会计信息失真现象并不那么凸显，涉及金额并不多，但仍普遍存在。（2）浙江上市公司财务报告失真的根源在于企业的治理结构和内部控制不完善。（3）治理会计信息失真，必须标本兼治。总之，治理会计信息失真是一个长期的系统工程，还有很长的路要走，不能一蹴而就，必须多管齐下，对症下药彻底根治会计信息失真，使我省经济健康发展。 关键词：Abstract In this paper, listed companies in Zhejiang Province as the research object, by constructing the relevant theoretical knowledge of the causes of distortion of accounting information, and examples of new Wellink, the number three source of technology and Qianjiang Water accounting information of listed companies, through a combination of The companys accounting reports of the three distortion and the distortion of Qianjiang Water Resources Audit reports and make specific analysis. Finally, according to the listed company status and issues of governance measures of accounting information distortion measures. Through this report and the audit report on the accounting definition of information distortion, manifestations, causes, the status of Zhejiang Province, and solution studies, the following conclusions: (1) Zhejiang relatively sound legal system, accounting information distortion is not so prominent, involving an amount of not much, but still prevalent. (2) financial reports of listed companies in Zhejiang is the source of distortion of corporate governance and internal control imperfect. (3) management accounting information to be treating the symptoms. In short, governance is a long-term distortion of accounting information systems engineering, there is still a long way to go, can not be done overnight, be multi-pronged approach, the right medicine to eradicate the accounting information, so that the healthy development of our province. Keywords: Listed Company；Distortion of financial reporting information；Audit report information distortion