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一、美国证券市场会计行为规范的演化历程(一)企业自行规范会计行为时期(1929年以前)在1929年经济大危机之前,美国上市公司的会计行为没有统一遵守的行业准则或制度,法律也没有要求上市公司财务报告必须经过外部独立审计。行业准则规范和外部审计规范的双重松弛,造成了证券市场会计行为?昆乱,直接影响了会计信息披露质量。公司年度会计报告往往只有企业概况,不揭示财务信息,只公布资产负债表,不披露损益表,有的公司还在财务报表上造假。1929年美国罗宾斯案的会计造假行为直接引发了历史上最惊心动魄的股市大崩盘。
First, the evolution of accounting practices in the United States securities market (a) the period of accounting practices (1929) Before the economic crisis in 1929, the accounting behavior of listed companies in the United States there is no unified industry guidelines or rules, laws There is no requirement that the financial reports of listed companies must be subject to external independent auditing. The double relaxation of industry standards and external auditing standards has caused the securities market accounting behavior, which has a direct impact on the quality of accounting information disclosure. The company’s annual accounting reports are often only the company profile, does not reveal the financial information, only the balance sheet, the profit and loss statement is not disclosed, and some companies are still on the financial statements fraud. 1929 accounting fraud in the United States Robbins case led directly to the history of the most thrilling stock market crash.