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现实中上市公司会计信息失真是目前会计学界讨论的热点,也是当前经济和社会中一个亟待解决的问题。会计信息不对称、企业治理结构不完善、内部控制制度松懈、会计人员工作舞弊、社会监督体系不完善等方面是造成会计信息失真产生的主要原因,故治理上市公司会计信息失真是一项系统工程,应综合治理。
本文首先围绕上市公司会计信息失真的原因做了一个背景描述,进而对会计信息失真的含义做一个界定,指出本文主要的研究方向。其次阐述会计信息失真的表现和其对上市公司的不利影响,针对这些不利因素,本文结合公司内外部条件分析其产生的原因,并且利用实证案例分析得出结论,提出相应的治理对策和建议。

In reality the public company accounting information distortion is currently accounting circles of hot debate, but also the present economic and society a problem to be solved. Accounting information asymmetry, enterprise management structure, perfect the internal control system of accounting personnel, lax work, social supervision system not cheating on the improvement of the accounting information distortion caused by is the main causes of the, the management the public company accounting information distortion is a system engineering, should be comprehensive treatment.
现实中上市公司会计信息失真是目前会计学界讨论的热点,也是当前经济和社会中一个亟待解决的问题。会计信息不对称、企业治理结构不完善、内部控制制度松懈、会计人员工作舞弊、社会监督体系不完善等方面是造成会计信息失真产生的主要原因,故治理上市公司会计信息失真是一项系统工程,应综合治理。
本文首先围绕上市公司会计信息失真的原因做了一个背景描述,进而对会计信息失真的含义做一个界定,指出本文主要的研究方向。其次阐述会计信息失真的表现和其对上市公司的不利影响,针对这些不利因素,本文结合公司内外部条件分析其产生的原因,并且利用实证案例分析得出结论,提出相应的治理对策和建议。
This paper first listed companies around the reason of the distortion of accounting information do a background description, and then to the meaning of the accounting information distortion do a definition, this paper points out that the main research direction. Then, to expound the accounting information distortion and its performance of the listed company, negative effects, according to these factors, this paper analyzes the internal and external conditions company of its causes, and make use of the empirical case analysis concluded, put forward the corresponding countermeasures and Suggestions.
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第1个回答  2011-12-19
In reality the public company accounting information distortion is currently accounting circles of hot debate, but also the present economic and society a problem to be solved. Accounting information asymmetry, enterprise management structure, perfect the internal control system of accounting personnel, lax work, social supervision system not cheating on the improvement of the accounting information distortion caused by is the main causes of the, the management the public company accounting information distortion is a system engineering, should be comprehensive treatment.

This paper first listed companies around the reason of the distortion of accounting information do a background description, and then to the meaning of the accounting information distortion do a definition, this paper points out that the main research direction. Then, to expound the accounting information distortion and its performance of the listed company, negative effects, according to these factors, this paper analyzes the internal and external conditions company of its causes, and make use of the empirical case analysis concluded, put forward the corresponding countermeasures and Suggestions.本回答被网友采纳
第2个回答  2011-12-19
In fact the public company accounting information distortion is currently accounting circles of hot debate, but also the present economic and society a problem to be solved. Accounting information asymmetry, enterprise management structure, perfect the internal control system of accounting personnel, lax work, social supervision system not cheating on the improvement of the accounting information distortion caused by is the main causes of the, the management the public company accounting information distortion is a system engineering, should be comprehensive treatment.
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