经济管理本科毕业设计（论文）-上市公司会计信息失真的原因及治理对策.doc

上市公司会计信息失真的原因及治理对策 摘 要 证券市场在现代市场经济中占据着重要地位，它的发展程度成为一个国家市场经济完善程度和经济发展水平的重要标志。但是，目前我国证券市场处于初级阶段，还存在着一些问题，其中最突出的是上市公司会计信息披露的失真。而在证券市场内频发的会计信息失真事件，引爆了全行业的信誉危机，损害了投资者的投资信心。本文首先列举了会计信息失真的几种具体表现形式，并从会计人员素质、现行法律制度的不健全、会计制度本身的缺陷、公司治理结构不完善和注册会计师制度的不合理等几方面分析了会计信息失真的原因。然后，针对所提出的问题，分别从公司内部和外部治理提出具体的解决对策。 关键词：上市公司 ；会计信息失真 ；表现形式； 原因 ；对策 ABSTRACT The stock market is occupying the important status in the modern market economy, its degree of development becomes a country market economy consummation degree and the economy level of development important symbol. But, at present our country stock market is at the initial stage, but also has some problems, what is most prominent is goes on the market the distortion which corporate accounting the information disclosed. But accounting information distortion event which the frequency sends in the stock market, has fired the entire profession prestige crisis, has harmed investors investment confidence. This article has first enumerated several kind of concrete manifestations forms which the accounting information distorts, and from accountant the personnel quality, the present legal system not perfect, the accounting system itself flaw, the company governed the structure imperfect and chartered accountant the system is unreasonable and so on several aspects to analyze the reason which the accounting information distorted. Then, in view of the question which proposed, separately proposes the concrete solution countermeasure from the company interior and exterior government. Keywords Public company ; Accounting information distortion ; Manifestation ; Reason; Countermeasure 目 录 摘要……………………………………………………………………………………Ⅰ ABSTRACT……………………………………………………………………………………Ⅱ 绪论…………………………………………………………………………………………………3 一、会计信息失真的具体表现形式……………………………………………………3 （一）利用会计信息失真来操纵利润…………………………………………………………4 通过恶意造假来达到操纵利润的目的………………………………………………4 利用会计制度本身的不完善来造假…………………………………………………5 利用关联方关系来造假………………………………………………………………5 利用会计信息失真来调节资产……………………………………………