我国上市公司会计信息失真问题研究——以某公司为例

本文ID：142941

(字数：11222)

XCLW52792 我国上市公司会计信息失真问题研究——以某公司为例 (字数：11222)

摘要

目前，会计信息失真已成为上市公司发展的一个全球性经济问题，这反映了大多数公司在发展过程中的问题。尤其是近年来，我国证券市场会计信息失真案件不断增多，严重扰乱了社会经济秩序，影响了公司的社会价值。例如，本文以“医药公司”为例，分析了财务报表舞弊的原因和方法。除了对社会各阶层造成伤害外，并对公司提出了有效的整改方案，包括完善上市公司内部管理，加强会计集中体系建设，全面开展内部审计监督，建立现代公司文化等。希望通过一定的手段，使我国未来的会计信息能够更准确地反映公司信息，使管理者在实际会计信息的基础上做出正确的投资决策，以促进我国经济市场的健康发展。

关键词：会计信息失真；会计报表；内部控制

ABSTRACT

Throughout the of listed companies in the world, accounting information distortion has become a global economic problem, accompanied by the whole growth of the company. In recent years, there are more and more cases of accounting information distortion in China's securities market, which seriously disrupt the economic order and confuse the social value of enterprises. Taking "A Industry" as an example, this paper analyzes the causes and methods of falsification of its accounting statements, as well as its harm to all parties in the society, and puts forward an effective rectification and reform plan for its internal companies, including: improving the internal governance of listed companies, strengthening the promotion of centralized accounting system, giving full play to the supervision function of internal audit, and establishing a modern one. Corporate culture. It is hoped that a series of means can ensure that the future accounting information of our country can reflect the enterprise information more truthfully, better serve the enterprise manager to formulate the enterprise strategy, strategy, investors can make the correct investment decision according to the real accounting information, and make the economic market of our country enter into the benign development.

Keywords: accounting Information distortion: accounting statements; Internal Control

摘要

ABSTRACT

一绪论

（一）国内外会计失真现象综述

（二）研究意义

二会计信息失真的相关理论基础

（一）会计信息失真的缘由

（二）会计信息失真的表现

（三）会计信息失真的社会危害

三某公司会计信息失真的案例介绍

（一）公司简介