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随着当前我国市场经济的发展和公司治理结构制度的进步,会计信息在国民经济中的重要性已经显得非常突出,人们对会计信息的依赖性增大增强,但随之而来的会计信息失真问题也愈演愈烈,尤其是上市公司严重的会计信息失真更让人触目惊心。文章在分析会计信息失真的表现和原因的基础上,找出会计信息失真的治理措施,达到能够使会计信息提供者提供真实的会计信息,保障证券市场的健康发展,保障各利益相关者的切身利益,保障市场经济改革顺利进行的目的。
With the development of our country’s market economy and the progress of corporate governance structure, the importance of accounting information in the national economy has become very prominent, and people’s dependence on accounting information has been greatly increased. However, the ensuing accounting information distortion The problem is also getting worse, especially the listed companies serious accounting information distortion even more shocking. Based on the analysis of the manifestations and causes of accounting information distortion, the article finds out the management measures of accounting information distortion so as to enable accounting information providers to provide real accounting information, guarantee the healthy development of securities market and protect the vital interests of various stakeholders Interests, to ensure the smooth progress of market economy reform.