公司治理对会计信息失真的影响研究

【作者】 邓丽群；

【导师】 邓德胜； 孙灿明；

【作者基本信息】 中南林学院 ， 林业经济管理， 2004， 硕士

【摘要】 近年来，上市公司会计信息失真现象层出不穷、屡禁不止，而且有愈演愈烈之势。不仅重重地挫伤了广大投资者的信心，破坏了证券市场健康运营的秩序，更使会计执业界面临着前所未有的信誉危机!治理会计信息失真，提高会计信息质量已刻不容缓。笔者认为会计信息的失真究其根源，很大程度上不是由于会计本身的原因，而是与我国公司治理结构的不完善，缺乏对管理当局有效的激励与约束，造成严重的内部人控制现象有关。党的十五届四中全会提出把健全法人治理结构作为建立现代企业制度的核心，党的十五届五中全会又强调健全法人治理结构是深化国有企业改革的一项重要任务。在国有企业改革正在进入公司治理改革的新阶段和会计信息严重失真的背景下，研究通过改善公司的内、外部治理来从根本上提高上市公司会计信息质量的问题具有极强的理论和现实意义。本文是从我国会计信息质量失真的现状出发，然后从内部治理、外部治理角度分别阐述了我国上市公司治理结构的现状以及公司治理缺陷对会计信息质量的影响，在文章最后，提出建立符合我国国情的公司治理模式，以解决我国上市公司会计信息失真的问题。更多还原

【Abstract】 In recent years, the phenomena of the false accounting information in the public corporations have surfaced frequently,and the trend is getting worse. It not only deeply frustrates the investors’ confidence but also undermine the healthy operation of securities market.Furthermore it puts the accounting industry in an unprecedented credit crisis.It is utterly important to govern the falsity of accounting information.The author of the thesis think that the reason of the false accounting information is the imperfect corporate governance to some degree, which would seriously cause insider control.Fourth plenary session of 15th Communist party of China’s Conference brought forward that wholesome corporate governance should be the core of the establishing the modernization of corporate system. Fifth Plenary session of 15* Communist Party of China’s Conference also emphasized that consummating juridical person governance structure is an important task of state-owned enterprises’ reform. Considering the enterprise’reform has entered a new phase of corporate governance innovation and the accounting information is seriously falsest is of great significance to explore the issue of the false accounting information and corporate govemance.The thesis starts with the actualities of the false accounting information in our country,Then it expatiates the status of corporate governance of the public corporations in our country in the perspective of interior governance and exterior governance,and the influence on the quality of accounting information caused by governance deficiency. At the end of the thesis.it builds a pattern of corporate governance in accordance with the situation of our countn,which can solve the problem of the false accounting information.更多还原