在美上市中国概念股会计问题研究

发布时间：2018-05-11 01:20

本文选题：中国概念股 + 中国企业　；参考：《财会学习》2012年06期

【摘要】：正PREFACE/前言自2010年底以来,部分在美上市中国概念股因会计问题遭受质疑而被停牌或退市,引起社会各界广泛关注。本文深入分析了遭受会计质疑的在美上市中国概念股的公司特征、涉嫌会计违规的表面和深层次原因,并从企业自身、中介机构,监管部门等角度提出相应对策建议。自2010年底以来,由于受到一些卖空公司的质疑,美国证券交易委员会开始对在美上市部分中国概念股的会计和信息披露问题进行调查,这不仅导致了这些公司股价大跌甚至停牌或退市,也引起了国际金融界和会计界的密切关注和议论,对国际资本市场的影响很大,国际评估机构甚至把矛头指向了中国的会计准则和会计信息披露质量。这些问题产生的背景是什么?为什么会产生这些问题?我们应该采取哪些对策?本文拟对此进行深入剖析,并提出相应政策建议。
[Abstract]:Since the end of 2010, some Chinese stocks listed in the United States have been suspended or delisted because of accounting questions. This paper deeply analyzes the corporate characteristics of the Chinese stocks listed in the United States, the superficial and deep reasons for the suspected accounting irregularities, and puts forward the corresponding countermeasures and suggestions from the angles of the enterprises themselves, the intermediary organizations and the regulatory authorities. Since the end of 2010, the Securities and Exchange Commission has begun an investigation into accounting and disclosure of some Chinese stocks listed in the United States as a result of being questioned by some short-selling companies. This not only led to a sharp drop in the share prices of these companies, but also caused close attention and discussion among the international financial and accounting circles, and had a great impact on the international capital market. International evaluation agencies even point to China's accounting standards and the quality of accounting information disclosure. What is the background to these problems? Why do these problems arise? What measures should we take? This article intends to carry on the thorough analysis to this, and puts forward the corresponding policy proposal.
【作者单位】：财政部会计司;中国人民大学;北京语言大学;
【基金】：国家自然科学基金委的资助(项目号:71072145和71132004)
【分类号】：F831.51;F275

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