会计毕业论文_上市公司会计信息披露问题及对策 定稿版前

摘要

随着我国经济的发展与人们生活水平的提高，我国的会计事业得到了很大的发展，而且可以预测在不久的将来会计事业将得到更大的发展。但是随着我国市场经济竞争的不断加剧，企业的不断调整与变革，我国会计市场的健康发展也受到了较大的挑战，能否做好会计监管也影响到国民经济的进一步发展，加强监管也就势在必行。因此，会计监管已成为健全社会主义市场经济秩序，加强会计制度改革的一个制度。为了保障会计信息质量，达到资源优化配置，完善与之配套的相关法律法规，增强法制观念，落实监管行为，这不仅仅是企业内部的要求，而且也是更好发展社会主义市场经济的必备条件。现阶段，我国上市公司财务会计舞弊的现象层出不穷，严重损害了证券市场秩序和广大投资者利益。同时，应加快完善上市公司监事会财务监管，提高监管执法力度和效率，明确上市公司财务信息失真法律责任，确保公司财务信息披露的质量，以有效抑制上市公司会计舞弊行为发生。会计信息经过十几年的建设与发展，我国基本上形成了一套相对规范的上市公司会计信息披露框架。然而在实践中，利用会计和非会计手段蓄意造假、人为操纵利润、信息披露时间滞后甚至隐瞒不报、会计信息不完整等诸多问题依然存在，越来越成为资本市场健康发展的严重阻碍，进一步加强对上市公司会计信息披露的规范刻不容缓。本文主要分析我国上市公司会计信息披露存在的问题及其原因，并提出了相应的治理对策。

关键词上市公司；会计信息；信息披露；公司治理结构；会计监督；

对策

With the development of China's economy and the improvement of people's living standards, China's accounting industry has made great development, but also can predict the development in the near future the accounting industry will be greater. But as China's market economy and the intensification of competition, continuously adjust and change in the business, the healthy development of China's accounting market has been a greater challenge, can do a good job in accounting supervision has also affected the further development of the national economy, strengthen supervision is imperative. Therefore, accounting supervision has become a perfect socialist market economic order, strengthen a system reform of the accounting system. In order to guarantee the quality of accounting information, to achieve the optimal allocation of resources, improve the relevant laws and regulations and supporting, strengthen the concept of law, the implementation of regulatory behavior, it is not only the internal requirements, and the essential condition is better for the development of socialist market economy. At present, China's listing Corporation to emerge in an endless stream financial accounting fraud phenomenon, serious damage to the order of the securities market and the interests of the investors. At the same time, the board of supervisors should accelerate the improvement of listing Corporation financial supervision, improve the supervision of law enforcement and the efficiency of listing Corporation financial information distortion, clear legal responsibility, ensure that the company's financial information disclosure quality, in order to effectively inhibit the occurrence of accounting fraud behavior of the listing Corporation. Accounting information through the construction and development of ten years, China has basically formed a relatively standardized listing Corporation accounting information disclosure framework. However, in practice, the accounting and