上市公司会计信息失真的地方政府行为分析

发布时间：2017-12-30 20:02

本文关键词：上市公司会计信息失真的地方政府行为分析　出处：《新金融》2013年12期 　论文类型：期刊论文

【摘要】：当前越来越多的公司为了谋求自己的进一步发展多借助于上市的形式来筹集资金。随着我国上市公司数量的逐渐增多,上市公司会计信息质量日益成为各方关注的重点。近年来,我国上市公司不断爆出会计造假等丑闻,严重影响了我国资本市场。造成我国上市公司会计信息失真的原因是多方面的,其中很大程度上与地方政府的行为有关,目前很多地方政府出于地方利益、政绩等因素的考虑,把上市公司当作地方政府用以满足地方利益甚至是私人利益的工具。地方政府在企业会计信息失真行为中扮演着十分复杂的角色。本文针对这一问题进行分析探讨,并提出相应对策。
[Abstract]:At present more and more companies in order to seek further development of their own with the help of listing to raise funds in the form. With the gradual increase of the number of Listed Companies in China, the accounting information quality of listed companies has become the focus of attention. In recent years, China's listed companies continue to burst the accounting fraud scandal, has seriously affected China's capital market. The cause of the distortion of accounting information of Listed Companies in China are in many aspects, which is largely related with the behavior of the local government, many local governments for local interests, political and other factors to consider, the listed company as a local government to meet local interests and even private interests. The local government plays very complicated role in the enterprise accounting information distortion behavior. This paper analyzes and discusses this problem, and puts forward the corresponding countermeasures.

【作者单位】：中国科学技术大学管理学院;
【分类号】：F233
【正文快照】： 截至2012年12月31日,我国境内A股上市公司共计2494家。随着我国上市公司数量的逐渐增多,上市公司会计信息质量日益成为各方关注的重点。近年来,我国上市公司不断爆出会计造假等丑闻,如银广夏、蓝田股份、云南绿大地、万福生科等。会计造假的危害性很大,不仅影响到政府宏观政策

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