上市公司会计报告和审计报告信息失真的成因、现状及对策

发布时间：2018-04-27 16:25

本文选题：上市公司 + 信息失真　；参考：《合肥工业大学》2005年硕士论文

【摘要】：会计报告和审计报告是会计信息使用者获取企业财务状况、经营发展情况最主要途径。企业管理当局有义务向会计信息使用者提供相关、可靠的会计信息,注册会计师有责任对会计报告发表恰当的审计意见。可是目前的状况不容乐观,企业十之八九存在不同程度的假账,而且他们不以此为耻,严重侵害了投资者及其他使用人的利益,阻碍了社会经济的正常运转。文章主要包括三方面内容。首先,文章运用规范性方法构建理论部分,分析造成上市公司会计信息失真的各方面原因以及管理当局粉饰会计报告的动机,并初步引入博弈理论研究利益相关者的行为选择过程。其次,文章分类介绍2003年以来的会计报告和审计报告信息失真的案例,必要时给出准则、制度规定对照分析。最后,提对策时,在吸取前人关于产权理论和公司治理结构方面的有效的对策建议的基础上,我又从健全法律法规、集合政府监管力量、完善注册会计师和会计人员的行业监管体制以及规范上市公司信息披露等方面提出了自己的一些新的看法。希望本文的研究能够丰富会计信息失真理论,对实务中治理上市公司会计报告和审计报告的信息失真问题能有所帮助。
[Abstract]:Accounting report and audit report are the most important way for accounting information users to obtain financial status and business development. Enterprise management authorities are obliged to provide relevant and reliable accounting information to users of accounting information, and CPA is responsible for issuing appropriate audit opinions on accounting reports. However, the current situation is not optimistic, and in nine out of ten enterprises have different degrees of false accounts, and they are not ashamed of this, which seriously infringes the interests of investors and other users, and hinders the normal operation of social economy. The article mainly includes three aspects. First of all, the article uses the normative method to construct the theoretical part, analyzes the causes of the accounting information distortion of listed companies and the motivation of the management authorities to whitewash the accounting reports. And the game theory is introduced to study the behavior selection process of stakeholders. Secondly, the paper classifies and introduces the cases of accounting report and audit report information distortion since 2003. Finally, when I put forward countermeasures, on the basis of drawing on the effective countermeasures and suggestions of predecessors on property right theory and corporate governance structure, I also collected the government supervision power from the sound laws and regulations. This paper puts forward some new views on perfecting the industry supervision system of CPA and accountant and standardizing the information disclosure of listed companies. It is hoped that the research in this paper can enrich the theory of accounting information distortion and be helpful to the management of accounting reports and audit reports of listed companies in practice.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F233;F239.4

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