论文部分内容阅读
近年来,会计信息质量每况愈下,不仅是在上市公司监管机制尚未健全的我国,接连不断地出现了诸如琼民源、银广厦等造假事件,而且在一直自我标榜的美国,也发生了发人深省的“安然事件”。会计信息失真再度引起了从政府、专家学者到投资者及普通民众的强烈关注,究竟什么导致了会计信息的“含水量”居高不下呢?本文力求在借鉴前人观点的基础上提出自己的见解,对会计信息失真的成因及对策进行探讨。
In recent years, the quality of accounting information deteriorating, not only in the regulatory mechanism of listed companies is not yet perfect, there have been successive such as Qiong Minyuan, Silver Guangsha and other counterfeit events, but has always been self-proclaimed the United States, there have been thought-provoking “Enron event ”. Accounting information distortion once again aroused strong concern from the government, experts and scholars to investors and the general public, what led to the accounting information “water content ” high? This paper seeks to draw on the basis of previous views His own opinion, the causes of accounting information distortion and countermeasures to explore.