YT实业公司会计信息违规披露研究

发布时间：2018-06-21 09:01

本文选题：会计信息 + 违规披露　；参考：《吉林财经大学》2017年硕士论文

【摘要】：金融市场的繁荣对于中国整体经济的发展来说具有重大作用,其在整个市场经济中有着不可替代的地位。确保金融市场能够持续稳健成长的前提是各上市公司能够保证其所提供的会计信息是准确可靠的。因此,对于上市公司来说会计信息是处于比较重要的地位,企业所提供会计信息的真实性将对上市公司乃至整个金融市场有重大影响。望眼中国乃至全世界的金融市场,会计造假的事例屡见不鲜,其中一个比较值得引起注意的问题是对外公布伪造的报表。倘若公司发布虚假财务报告及信息将会侵害小股东权益甚至扰乱整个社会的公共秩序,并且还会误导利益相关者的决策。所以,要想保证上市公司以及整个市场经济能够有秩序的发展,公司内部以及社会各部门应该加强对会计信息披露行为的规范,确保向社会公众公布的信息是真实的。在当今时代,随着信息化愈发明显,市场经济空前繁荣,可以说准确、公开的会计信息对金融市场的发展有决定性作用。因此,严格规范会计信息的披露行为和信息质量将对保证资源合理配置和金融市场的持续发展有着至关重要的作用。本篇文章应用的探究方法是理论分析与个案研究相结合,在一定程度上结合数量分析和定性研究的方法,并在此基础上对本论文中的案例做出深刻的研究分析,进而总结一些对上市公司健康持续发展有利的建议。本篇文章的分析探讨思路是首先对前人在会计造假方面的研究成果进行归纳;其次是列出一些有关公司信息违规的理论依据,同时,据此总结截至到目前上市公司进行会计信息虚报的违规手段,以及给市场经济带来的不利影响;再次,选择YT实业公司作为案例,对其公司基本情况和违规行为进行描述,并进一步分析其对会计信息进行违法披露的行为动机。最后,通过对有关理论研究和对案例的分析,对该公司的这种违规行为提出几点意见:(1)改进公司内部的董事会布局,加强所提供会计信息的可靠性;(2)增强外部治理机构,进一步保证提供准确的会计信息;(3)加强法律部门的监管,及时修订企业准则;此外,进一步阐述由YT实业公司提供虚假会计信息案例引发的启示。
[Abstract]:The prosperity of financial market plays an important role in the overall economic development of China and plays an irreplaceable role in the whole market economy. The premise to ensure the sustained and steady growth of financial markets is that listed companies can ensure that the accounting information provided by them is accurate and reliable. Therefore, for listed companies, accounting information is in a relatively important position, the authenticity of accounting information provided by enterprises will have a significant impact on listed companies and even the entire financial market. Looking at the financial market in China and the whole world, accounting fraud is common, and one of the more noteworthy problems is the disclosure of false statements. If a company publishes false financial reports and information, it will infringe on the rights and interests of minority shareholders and even disturb the public order of the whole society, and will mislead the decision of stakeholders. Therefore, in order to ensure the orderly development of listed companies and the whole market economy, the internal and social departments of the company should strengthen the regulation of the behavior of accounting information disclosure to ensure that the information released to the public is true. At present, with the increasingly obvious information technology and the unprecedented prosperity of the market economy, it can be said that accurate and open accounting information plays a decisive role in the development of the financial market. Therefore, strictly standardizing the behavior and quality of accounting information disclosure will play an important role in ensuring the rational allocation of resources and the sustainable development of financial markets. The inquiry method used in this paper is the combination of theoretical analysis and case study, the quantitative analysis and qualitative research to a certain extent, and on the basis of which, the paper makes a profound research and analysis of the cases in this paper. And then sum up some suggestions for the healthy and sustainable development of listed companies. The analysis and discussion of this article is to first summarize the previous research results in accounting fraud; secondly, to list some theoretical basis of company information violation, at the same time, Based on the summary of the current listed companies accounting information misrepresentation of illegal means, and the adverse impact on the market economy; thirdly, select YT Industrial Company as a case to describe the company's basic situation and illegal behavior. And further analyzes its behavior motive of illegal disclosure of accounting information. Finally, through the analysis of relevant theories and cases, this paper puts forward several suggestions on this violation of the company: 1) improving the layout of the board of directors within the company, strengthening the reliability of the accounting information provided and strengthening the external governance organization. Further guarantee the accurate accounting information to strengthen the supervision of the legal department, revise the enterprise standard in time; in addition, further expound the enlightenment caused by the case of YT industrial company providing false accounting information.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F279.26

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