上市公司会计信息失真引发的思考.doc

摘要:近些年来，会计信息失真问题在各行各业中时有发生，其现象已成为立法机关、政府、投资者、社会公众以及会计界人士关注的一个热点问题。随着经济全球化和我国股市的不断发展和完善，会计信息已成为人们经济生活中不可或缺的一部分。上市公司作为证券市场的“基石”，其会计信息已经成为证券市场投资者、债权人及其他公司利益相关者进行经济决策的重要依据，同时也是国家进行宏观经济调控的重要依据。所以，上市公司会计信息的质量会直接影响到证券市场乃至整个市场经济健康、有序的发展。

　　　然而，目前会计信息失真日益严重，不仅直接侵害国家利益，扰乱国家经济秩序，导致宏观经济决策紊乱，而且加剧了整个社会的诚信危机。针对于此，本文以我国上市公司为研究对象，借鉴国内外经济专家、学者研究成果的基础上，运用理论研究和实证研究相结合的方法，进行比较分析，注重实际案例的剖析。从解决会计信息失真这一问题出发，通过分析会计信息失真的表现、危害，探究上市公司会计信息失真的深层次原因，寻求治理会计信息失真的有效途径，从而实现对会计信息失真的有效防治，提高会计信息的质量，稳定证券市场并优化投资环境，减少投资失误。

关键词:  上市公司；会计信息失真；原因；对策

Abstract:In recent years, the problem of accounting information distortion in commercial circles have occurred, the phenomenon has become a legislature, government, investor, public as well as the accounting profession is a focus of attention of the problem. Along with the economic globalization and the development of stock market and perfect, the accounting information has become people in the economic life of an indispensable part. Listed companies of the securities market as the" cornerstone", the accounting information has become a stock market investors, creditors and other stakeholders are the important basis with decision-making economy, but also the national macroeconomic regulation and control of the important basis. Therefore, listed companies' accounting information quality will directly affect the securities market and the whole market economy health, orderly development.

　　　 However, the current accounting information distortion is increasingly serious, not only directly against the interests of the state, disturbs the national economic order, cause macroscopical economy decision-making disorders, and intensified the entire social credit crisis. In this article, based on the listed companies in China as the research object, draw lessons from domestic and international economic experts, scholars on the basis of research results, by using theoretical research and empirical research methods, comparative analysis, focus on the analysis of actual cases. From solving the accounting information distortion of the issue, through the analysis of the accounting information distortion performance, harm, exploring the accounting information distortion of listed company of the deep-seated reasons, to seek the effective way to control the distortion of accounting information, thus realizes to the distortion of accounting information and effective control, to improve the quality of accounting information, the stability of the stock market and optimize the investment environment, reduce investment error.

Key Words：Listed company；accounting information distortion；reason； countermeasure

　　　目前，会计信息失真日益严重，不仅直接侵害国家利益，扰乱国家经济秩序，导致宏观经济决策紊乱，而且加剧了整个社会的诚信危机。本论文研究的重点是上市公司会计信息失真带来的思考，其中包括上市公司会计信息失真带来的危害以及应对这种危害的对策。本文通过对会计信息失真的类型、原因及其危害做出综合分析，并提出相应的对策，以促进会计信息失真问题的综合治理。