关于会计信息真实性的思考.doc

摘要:随着资本市场的飞速发展，被称为“资本市场的血液”的会计信息显得日益重要。会计信息的真实性也越来越被重视，会计信息披露机制也在为适应需求而不断的被改进。经济全球化发展进程的加快也使得中国的会计信息披露制度加快了向国际制度靠拢的脚步。但是近年来国内外关于会计信息造假的案件依旧层出不穷，甚至有愈演愈烈的趋势，而且其中的造假环节以及造假手段引人深思。针对这些问题，本文由会计信息披露意义等方面着手，分析了目前我国上市公司会计信息真实性的问题，并就这些问题引发了思考从而提出一些对策以及建议。

关键词：会计信息，真实性，会计信息披露，对策

Abstract:Whit the rapid development of the capital markets, accounting information which is known as the “blood of capital market” becomes more and more important. The authenticity of accounting information has been paid more and more attention, accounting information disclosure mechanism to adapt to the needs of and continuously be improved. Development of economic globalization makes the Chinese accounting information disclosure system to speed up the international system to move closer to the pace. But in recent years at home and abroad on the accounting information fraud cases still emerge in an endless stream, and even intensified the trend, but also one of the fraud and fraud means thought-provoking link. Aiming at these problems, this article from the accounting information disclosed significant aspects, analysis of China’s listed company accounting information authenticity problem, and these problems caused the thinking to put forward some countermeasures and suggestions.

Key words：Accounting information, Accounting information disclosure, countermeasures

　　　会计信息的真实性问题是我国面临的一个大课题。本文从多方面详细分析了会计信息真实性的问题及会计信息的要求、标准。探究会计信息真实性问题的根源，分析和研究会计信息不真实的主客观原因和治理我国会计信息真实性的问题。对于处转型期间的我国市场经济的发展，会计信息虚假的危害是灾难性的，对这种现象有针对性地提出了治理会计信息不真实的一些建议和对策。这些建议从一定程度上来说都属于对会计信息进行管制的范畴。所以，我国应加强《会计法》和法律制度的建设，加大执法力度，健全和完善会计监督体系。