上市公司会计信息失真问题探讨.doc
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上市公司会计信息失真问题探讨,8200多字摘要：随着美国等发达资本主义国家上市公司会计报表粉饰丑闻相继暴光之后，其中为我们所熟知的有“安然事件”、施乐、世界通信等跨国集团公司，会计信息失真问题日益引起人们的普遍关注，尤其是其产生的根源及对策成为我们很多专业人士的重点研究对象。2001年以来， 我国的股市也是风烟四起，银广...
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上市公司会计信息失真问题探讨
8200多字
摘要：随着美国等发达资本主义国家上市公司会计报表粉饰丑闻相继暴光之后，其中为我们所熟知的有“安然事件”、施乐、世界通信等跨国集团公司，会计信息失真问题日益引起人们的普遍关注，尤其是其产生的根源及对策成为我们很多专业人士的重点研究对象。2001年以来， 我国的股市也是风烟四起，银广厦、麦科特等上市公司会计造假也是臭名昭著，股票市场经历了一场前所未有的信用危机，“规范信息披露”、“加强监管”，众多的讨论与思考围绕着对策纷纷展开。本文针对我国上市公司会计信息失真问题就其根源，会计造假手段和对策进行了论述。
关键词：上市公司 会计信息 失真
Accounting information distorted problem discussion of listed company
(College of Economics and Management, Hunan Agricultural University, Changsha 410128)
Abstract: After glossing over the exposure in succession of the scandal with such developed capitalist accounting statements of national listed company as U.S.A. ,etc., such transnational group companies as " safe incident " , Xerox , world communication ,etc. among them know very well for us, accounting information distorted problem draw common concern of people day by day, origin and countermeasure that produce its especially become we a lot of professional key research object of personage. Since the 2001, stock market of our country whether wind cigarette rise from all around too, silver spacious mansion , wheat department top grade listed company accountant it makes the fake to be notorious too, stock market gone through an unprecedented credit crisis, " standardize the disclosure of information " , " strengthen supervision ", numerous discussion and thinking are launched one after another around countermeasures. This text directs against its origin of distorted problem of accounting information of listed company of our country, the accountant made the fake the means and countermeasure have been described.
Keywords: Listed company; Accounting information; Distorted
参考文献
[1]刘燕：《验资报告的“虚假”与“真实”：法律界与会计界的对立》
[2]杨明宇：《证券发行中不实陈述的民事责任研究》，《证券法律评论》
栗煜霞 李宏贵：《从公司治理结构看我国上市公司信息失真问题》 ，《金融会计》
8200多字
摘要：随着美国等发达资本主义国家上市公司会计报表粉饰丑闻相继暴光之后，其中为我们所熟知的有“安然事件”、施乐、世界通信等跨国集团公司，会计信息失真问题日益引起人们的普遍关注，尤其是其产生的根源及对策成为我们很多专业人士的重点研究对象。2001年以来， 我国的股市也是风烟四起，银广厦、麦科特等上市公司会计造假也是臭名昭著，股票市场经历了一场前所未有的信用危机，“规范信息披露”、“加强监管”，众多的讨论与思考围绕着对策纷纷展开。本文针对我国上市公司会计信息失真问题就其根源，会计造假手段和对策进行了论述。
关键词：上市公司 会计信息 失真
Accounting information distorted problem discussion of listed company
(College of Economics and Management, Hunan Agricultural University, Changsha 410128)
Abstract: After glossing over the exposure in succession of the scandal with such developed capitalist accounting statements of national listed company as U.S.A. ,etc., such transnational group companies as " safe incident " , Xerox , world communication ,etc. among them know very well for us, accounting information distorted problem draw common concern of people day by day, origin and countermeasure that produce its especially become we a lot of professional key research object of personage. Since the 2001, stock market of our country whether wind cigarette rise from all around too, silver spacious mansion , wheat department top grade listed company accountant it makes the fake to be notorious too, stock market gone through an unprecedented credit crisis, " standardize the disclosure of information " , " strengthen supervision ", numerous discussion and thinking are launched one after another around countermeasures. This text directs against its origin of distorted problem of accounting information of listed company of our country, the accountant made the fake the means and countermeasure have been described.
Keywords: Listed company; Accounting information; Distorted
参考文献
[1]刘燕：《验资报告的“虚假”与“真实”：法律界与会计界的对立》
[2]杨明宇：《证券发行中不实陈述的民事责任研究》，《证券法律评论》
栗煜霞 李宏贵：《从公司治理结构看我国上市公司信息失真问题》 ，《金融会计》
