上市公司会计信息相关问题的研究.doc

上市公司会计信息相关问题的研究
——我国上市公司会计造假问题的研究

摘 要
近年来，上市公司会计造假成为国内外资本市场面临的一个严峻挑战，如何治理上市公司会计造假成为世界各国学者和会计界研究和探讨的一个热门话题。上市公司会计诚信建设也成为当前社会主义和谐社会建设迫切需要解决的一个重要课题。本文从上市公司会计诚信建设的现状及治理上市公司会计造假的意义入手，分析了上市公司会计造假的种种原因，并针对这些原因提出了加强上市公司自治和加速会计师事务所的发展，提高会计师事务所审计质量等治理上市公司会计造假对策，尽量减少因上市公司会计不诚信造成的损失，促进经济发展与社会主义和谐社会的建设。

关 键 词：上市公司，会计造假，成因，控制，对策

Accounting information of listed companies-related research
        - China's listed companies in the study of accounting fraud

Author:rui chang
Tutor:zhiying rao

Abstract
In recent years, the Public Company Accounting counterfeiting domestic and foreign capital markets to become a serious challenge facing the governance of listed companies in accounting fraud to become the world and the accounting profession and scholars to study and explore a hot topic. Public Company Accounting faith-building has also become the current building of a harmonious socialist society the urgent need to address an important topic. In this paper, the construction of a listed company the status of accounting integrity and governance of listed companies start with the meaning of false accounting, analysis of the Public Company Accounting false reasons, and for these reasons listed companies to strengthen self-government and to accelerate the development of accounting firms to raise accounting firms audit the quality of governance of listed companies, such as accounting fraud measures to minimize the Public Company Accounting from the losses caused by bad faith and the promotion of economic development and building a harmonious socialist society.

Key words: listed companies, accounting fraud, causes, control, countermeasures

目 录

1 引言............................................................................................................................1
2 我国上市公司会计诚信建设的意义及现状..........................................................2
2.1 治理我国上市公司会计诚信建设的意义....................................................2
2.2 我国上市公司会计诚信建设的现状............................................................2
3 我国上市公司会计造假的成因..............................................................................4
3.1 管理和监督制度上存在缺陷........................................................................4
3.2 注册会计师注重的是形式而非实质，从而导致会计信息失真5
3.3 造假成本与造假收益的不对称助长了会计造假........................................6
3.4 借助资产重组和关联交易扭亏为赢............................................................6
3.5 缺乏对信息披露违法行为进行强有力惩罚的法律环境............................6
4 治理我国上市公司会计造假的对策....................................................7
4.1 加强上市公司自治........................................................................................7
4.1.1 建立独立董事制度............................................................................7
4.1.2 重新确立内部审计的地位...............................................................7
4.1.3 加强外部审计师的独立性................................................................8
4.1.4 健全会计职业道德的自律机制........................................................8
4.1.5 提供前瞻性的会计信息....................................................................9
4.2 加速会计师事务所的发展，提高会计师事务所审计质量...............9
4.2.1 促进会计师事务所强强联合............................................................9
4.2.2 保护扶持注册会计师行业..............................................................10
4.2.3 加强注册会计师业务能力..............................................................11
4.2.4 规范注册会计师审计行为.......12
5 结束语................................................... ................................... ............................13
参考文献........................................ ...........................................................................14
致谢.................................................. ...........................................................................15