摘要

近些年來(lái)，世界各國(guó)都出現(xiàn)了嚴(yán)重的會(huì)計(jì)信息失真問(wèn)題，會(huì)計(jì)造假案件頻頻發(fā)生，并且造成了嚴(yán)重后果，尤其以本世紀(jì)初的美國(guó)更甚。上個(gè)世紀(jì)末期，我國(guó)的會(huì)計(jì)造假丑聞?lì)l繁上演，深圳原野，瓊民源，紅光實(shí)業(yè)，銀廣夏，猴王，黎明股份等不勝枚舉；本世紀(jì)初，美國(guó)的安然、施樂(lè)、世通、默克制藥等巨頭公司的財(cái)務(wù)丑聞更是舉世震驚。這些財(cái)務(wù)丑聞的一連串發(fā)生，使得如何面對(duì)及解決會(huì)計(jì)信息失真現(xiàn)象一度成了全球會(huì)計(jì)領(lǐng)域乃至整個(gè)社會(huì)經(jīng)濟(jì)領(lǐng)域的熱門(mén)話(huà)題，其被關(guān)注程度達(dá)到有史以來(lái)最高。
我國(guó)會(huì)計(jì)信息質(zhì)量問(wèn)題，長(zhǎng)期以來(lái)一直是會(huì)計(jì)理論界和實(shí)務(wù)界關(guān)注的焦點(diǎn)，特別是對(duì)會(huì)計(jì)信息失真問(wèn)題的探討更是經(jīng)久不衰，各位有識(shí)之士分別從不同的角度對(duì)這一問(wèn)題進(jìn)行了深入的研究。
通過(guò)對(duì)會(huì)計(jì)信息失真基本理論的研究和失真現(xiàn)狀和案例的分析，得出了上市公司會(huì)計(jì)信息失真的主要原因是公司內(nèi)部治理結(jié)構(gòu)的缺陷和外部監(jiān)管不力。主要表現(xiàn)為公司治理結(jié)構(gòu)不完善、會(huì)計(jì)法規(guī)、內(nèi)控制度不健全或執(zhí)行不力、信息披露監(jiān)管不力、社會(huì)缺乏誠(chéng)信等原因造成的。
針對(duì)我國(guó)上市公司會(huì)計(jì)信息失真的表現(xiàn)形式和原因，借鑒國(guó)內(nèi)外防范和治理會(huì)計(jì)信息失真的成功經(jīng)驗(yàn)，從公司內(nèi)部治理結(jié)構(gòu)和外部監(jiān)管兩大方面總結(jié)了現(xiàn)階段治理我國(guó)上市公司會(huì)計(jì)信息失真的主要措施：完善公司治理結(jié)構(gòu)、加快會(huì)計(jì)制度建設(shè)步伐、健全公司內(nèi)控制度、加大信息披露監(jiān)管力度、加強(qiáng)社會(huì)誠(chéng)信管理等。

關(guān)鍵詞： 上市公司；會(huì)計(jì)信息失真；失真成因；治理措施




ABSTRACT

In recent years，serious distortion of accounting information has happened in
the countries all over the globe．Frequent case of accounting fraud，and causing serious consequences，particularly in the United States early in this century even worse．At the end of last century, frequent case of accounting fraud happened in our country, for example，Shenzhen yuanye，qiongminyuan，hongguang shiye，yinguangxia，houwang，liming gufen etc．At the begin of this century, in the United States，the enterprises such as Enron，Xerox, WorldCom，Merck etc，whose fmancial scandal shocked the world．The series of financial scandals took place，making accounting information on how to face and solve the distortion it became the world’s socio-economic areas of the field of accounting and the whole hot topic of discussion has been concerned about the extent of its all-time high．
For a long time，the problem of the quality of the accounting in our nation is the focus between accountant theory and practice．Especially, the discussion of distorted information of accountant is unfailing．Every mall of insight has respectively conducted the thorough research from the different angle to this question．
Through analyzing the research of accountant information distorted basic theory、distorted actuality，we can educe that the chief reason of the distorted information is the limitation of company’s configuration and disability of supervise．The main performance is that the structure for the company imperfect，the accountant system，interior control system unhealthiness or disability, information reflected disability，low-lying diathesis of accountant .
As a result of the manifestation and reason of the distorted information of accountant about listed company, using the succeed experience which the domestic and foreign keep away and father the distorted for reference，and from the company interior government structure and exterior supervised，this article summarizes the primary measure which could father accountant information distorted of our listed company：perfecting the father structure of company、speeding up accounting system construction step、perfecting interior control system in company、enlarging the supervise power of information reflected、strengthening the honesty of society and so on．

Key words：listed company; distortional accounting information ; distortional causes; control measures




















目 錄

摘要 I
ABSTRACT II
目 錄 IV
1 緒論 1
1．1研究背景及意義 1
1．1．1研究背景 1
1．1．2研究意義 1
1．2文獻(xiàn)綜述 2
1．3研究方法 6
2 會(huì)計(jì)信息失真成因 7
2．1產(chǎn)權(quán)制度不完善是會(huì)計(jì)信息失真的根源 7
2．2信息不對(duì)稱(chēng)是會(huì)計(jì)信息失真的直接原因 8
2．3不完善的公司治理結(jié)構(gòu)導(dǎo)致會(huì)計(jì)信息失真 8
2．3．1公司股權(quán)結(jié)構(gòu)的復(fù)雜性 8
2．3．2公司管理層缺乏約束機(jī)制 9
2．4外部監(jiān)督體系不完善導(dǎo)致會(huì)計(jì)信息失真 9
2．5其他原因 11
2．5．1會(huì)計(jì)法制不健全，執(zhí)法不力 11
2．5．2社會(huì)誠(chéng)信水平影響會(huì)計(jì)信息的真實(shí)性 11
3 治理措施 13
3．1完善產(chǎn)權(quán)制度 13
3．1．1明晰產(chǎn)權(quán)關(guān)系 13
3．1．2順暢產(chǎn)權(quán)流轉(zhuǎn) 13
3．1．3實(shí)行政企分開(kāi) 14
3．1．4建立產(chǎn)權(quán)保護(hù)制度 14
3．2完善會(huì)計(jì)信息披露制度克服信息不對(duì)稱(chēng) 15
3．2．1會(huì)計(jì)信息披露的內(nèi)容及問(wèn)題 15
3．2．2完善信息披露制度 16
3．3規(guī)范公司治理結(jié)構(gòu) 18
3．3．1強(qiáng)化企業(yè)內(nèi)部制約機(jī)制 18
3．3．2實(shí)行財(cái)務(wù)總監(jiān)和會(huì)計(jì)人員委派制度 20
3．4加強(qiáng)會(huì)計(jì)的外部監(jiān)管力度 20
3．4．1加強(qiáng)政府部門(mén)的監(jiān)管 20
3．4．2社會(huì)中介機(jī)構(gòu)加強(qiáng)監(jiān)督 21
3．4．3建立民事賠償制度，加大造假成本 22
3．5其他措施 23
3．5．1完善會(huì)計(jì)法律體系 23
3．5．2加大誠(chéng)信教育、建立良好的誠(chéng)信機(jī)制 24
4 結(jié)論 26
4．1造成會(huì)計(jì)信息失真的主要原因 26
4．2會(huì)計(jì)信息治理的主要措施為： 27
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