上市公司會(huì)計(jì)信息造假問(wèn)題的研究
1萬(wàn)字


內(nèi)容摘要：相關(guān)、真實(shí)、及時(shí)、可靠的會(huì)計(jì)信息是使用者作出正確決策的基本前提和條件。但是現(xiàn)實(shí)情況是會(huì)計(jì)信息造假問(wèn)題相當(dāng)嚴(yán)重，既有故意造假，也有無(wú)意中造假，還有制度性的會(huì)計(jì)信息失真、技術(shù)性失真、時(shí)效性失真等。故意制造虛假會(huì)計(jì)信息的動(dòng)機(jī)有：謀私利，欺騙投資者，騙取貸款，應(yīng)付業(yè)績(jī)考核，逃稅避稅等。此文旨在分析上市公司會(huì)計(jì)信息造假的原因及如何造假。并針對(duì)發(fā)現(xiàn)的問(wèn)題提出治理對(duì)策。

Content extract：Relevant,real,promptly,reliable accounting information is the basic prerequisite for user to make dicision。But the fact is the problem about accountant information distortion is very serious, including distortion with purpose , distortion without purpose ,systematic distortion, technical distortion and so on。 The intentions of fabricating false information:seeking privateselfish interest,deceiving inverstors,defrauding loan,coping with achievement assessment, avoiding or refusing to hand in taxes. To analyze why and how listed company lie put forward manage policy againgst appeared problem。

關(guān)鍵詞：會(huì)計(jì)信息 失真
The keyword： Accounting information, Distortion


參考文獻(xiàn)：
①?gòu)堉艺\(chéng)．試論影響會(huì)計(jì)信息質(zhì)量的幾個(gè)要素[J]．上海會(huì)計(jì)
② 王詠梅 會(huì)計(jì)信息披露的規(guī)范問(wèn)題研究 會(huì)計(jì)研究
③葛志興.《會(huì)計(jì)信息供求質(zhì)量特征及其矛盾的協(xié)調(diào)思路》.《財(cái)務(wù)與會(huì)計(jì)》