上市公司會(huì)計(jì)信息失真問(wèn)題探討
8200多字


摘要：隨著美國(guó)等發(fā)達(dá)資本主義國(guó)家上市公司會(huì)計(jì)報(bào)表粉飾丑聞相繼暴光之后，其中為我們所熟知的有“安然事件”、施樂(lè)、世界通信等跨國(guó)集團(tuán)公司，會(huì)計(jì)信息失真問(wèn)題日益引起人們的普遍關(guān)注，尤其是其產(chǎn)生的根源及對(duì)策成為我們很多專業(yè)人士的重點(diǎn)研究對(duì)象。2001年以來(lái)， 我國(guó)的股市也是風(fēng)煙四起，銀廣廈、麥科特等上市公司會(huì)計(jì)造假也是臭名昭著，股票市場(chǎng)經(jīng)歷了一場(chǎng)前所未有的信用危機(jī)，“規(guī)范信息披露”、“加強(qiáng)監(jiān)管”，眾多的討論與思考圍繞著對(duì)策紛紛展開(kāi)。本文針對(duì)我國(guó)上市公司會(huì)計(jì)信息失真問(wèn)題就其根源，會(huì)計(jì)造假手段和對(duì)策進(jìn)行了論述。
關(guān)鍵詞：上市公司 會(huì)計(jì)信息 失真


Accounting information distorted problem discussion of listed company
(College of Economics and Management, Hunan Agricultural University, Changsha 410128)
Abstract: After glossing over the exposure in succession of the scandal with such developed capitalist accounting statements of national listed company as U.S.A. ,etc., such transnational group companies as " safe incident " , Xerox , world communication ,etc. among them know very well for us, accounting information distorted problem draw common concern of people day by day, origin and countermeasure that produce its especially become we a lot of professional key research object of personage. Since the 2001, stock market of our country whether wind cigarette rise from all around too, silver spacious mansion , wheat department top grade listed company accountant it makes the fake to be notorious too, stock market gone through an unprecedented credit crisis, " standardize the disclosure of information " , " strengthen supervision ", numerous discussion and thinking are launched one after another around countermeasures. This text directs against its origin of distorted problem of accounting information of listed company of our country, the accountant made the fake the means and countermeasure have been described.
Keywords: Listed company; Accounting information; Distorted



參考文獻(xiàn)
[1]劉燕：《驗(yàn)資報(bào)告的“虛假”與“真實(shí)”：法律界與會(huì)計(jì)界的對(duì)立》
[2]楊明宇：《證券發(fā)行中不實(shí)陳述的民事責(zé)任研究》，《證券法律評(píng)論》
栗煜霞 李宏貴：《從公司治理結(jié)構(gòu)看我國(guó)上市公司信息失真問(wèn)題》 ，《金融會(huì)計(jì)》