【作者】 白延飞；

【导师】 王怀明；

【作者基本信息】 南京农业大学 ， 农林经济管理， 2003， 硕士

【摘要】 近年来，资本市场接连出现一系列会计造假事件。无论是发生在美国的“安然”、“安达信”等事件，还是我国股市上的“银广厦”、“中天勤”，都引发了人们对会计信息的空前信任危机。虽然近年来，我国理论界对会计信息失真的解决办法从各个层面作了分析研究，并提出了多种应对措施，但就总体而言，会计信息失真的状况尚未从根本上得到遏制，本文正是基于这种思考，结合我国的现状，提出了自己的一些思路和参考意见。 本文共分五个部分。第一部分，首先对会计信息的真实性加以定义，论述了会计信息真实性的重要性及相对性，在此基础上对会计信息失真的内涵作了界定。 第二部分，通过对近年来我国的一些会计信息失真的典型案例和有关资料的分析，具体描述了我国会计信息失真的现状和四种表现形式。分别论述了会计信息失真对我国国家与企业、经济与社会等方面的严重危害性。 第三部分，分析了我国会计信息失真的产生的多方面原因。认为我国会计环境存在着诸多不利因素，会计规则自身的缺陷，财会人员素质不高，会计监督措施实施不力等，是产生我国会计信息失真问题的一般原因。并试图从经济学的角度，揭示会计信息失真的深层成因，其深层成因是由于委托—代理问题、信息不对称和内部人控制等。 第四部分，本章分析了美国公司与我国公司在会计造假手段上的异同，通过对美国会计造假有关问题的思考，提出了几点有益于治理我国会计信息失真的启示。 第五部分，这是本文的重点部分。在上述会计信息失真的分析的基础上，针对会计信息失真的成因，本文认为我国只有采取综合治理的措施，才能从根本上解决会计信息失真的问题。首先应加强企业的会计基础工作，从源头治理会计信息失真。其次要完善相关法规制度，加大执法力度。这是治理会计信息失真、提高会计信息质量的关键。第三、健全监督体系，强化会计监督。这是及时发现、纠正会计信息失真的有效途径，同时加强各种监督的威慑作用，可以有效地预防会计信息失真。最后是要完善公司治理结构，健全权力约束机制。设计出一套使经营者在获得激励的同时又受到相应的约束的机制，以保障所有者权益，这是治理会计信息失真、提高会计信息质量的必要条件。本章着重结合了美国当局在“安然”等会计造假事件后的处理措施。更多还原

【Abstract】 In recent years, a series of accounting falsifications continuously occurred in capital market. Regardless of Anron and AnderSon affairs happened in the U.S. or Ying Guangxia and Zhong Tianqin in our stock market, this phenomenon aroused unprecedented credit crisis towards accounting information. Although during past few years, analysis and researches on the solution of distortion of accounting information from various aspects were made in our theoretical circle, and all kinds of measurements has been brought up, on the whole, the condition of distortion of accounting information hasn’ t yet been constraint radically. Based on the relevant meditation and this article put forward its own thinking ways and reference suggestions.The essay is arranged in five chapters, in chapter one, the essay gives the definition of the authenticity of accounting information and discusses the importance and relativity of accounting information, and on this basis the essay further defines the intension of distortion of accounting information.In chapter two, the essay cites some typical cases of distortion of accounting information occurred in China recent years. By analyzing these cases and related materials the essay describes the present situation of distortion of accounting information in China and its four forms of expression in detail. The essay respectively discusses the serious perniciousness distorted accounting information brought to our country and enterprises, economy and social lives and other aspects.In chapter three, the essay analyses the various reasons for distortion of accounting information in China. The essay holds the opinion that the common reason for distorted accounting information in China is due to various unfavorable facts existing in Chinese accounting environment, such as drawbacks of accounting regulations, low qualities of financial accountants, ineffective supervision on accounting and so on. In the point of economics, the essay also try to give the deep reasons of distortion of accounting information, those are principal-agent problems, asymmetric information andcontrol of internal person.In chapter four, The essay analyses the difference and sameness of accounting falsification means between American Corporation and Chinese corporation. Through pondering some quest ions about accounting falsifications in American, the essay referrers to some revelations helpful for administration of the distortion of accounting information in China.Chapter five is the key part of the essay. On the basis of the above mentioned distortion of accounting information and aiming at the reasons of distortion of accounting information, the essay holds that we should carry out comprehensive actions and only by doing so can we solve the problem of distortion of accounting information basically. First, basic accounting work in enterprises should be strengthened and thus the distortion of accounting information can be brought under control in the beginning. Second, great efforts should be made to improve the relevant system of laws and regulations and enforce the laws more strictly, which is the key point to administer distortion of accounting information and thus improve quality of accounting information. Third, efforts should be made to perfect the supervision system and strengthen accounting supervision. This is an effective way to find out and correct distortion of accounting information in time. Meanwhile we should strengthen various supervision on accounting information thus we can efficiently prevent distortion of accounting information. Last, efforts should also be made to perfect incorporate administration structure and strengthen authority restraint mechanism. We should design a set of mechanism in order to provide the managers with encouragements as well as the corresponding containments, and to protect the rights and interests of the owners. This kind of mechanism is the indispensable condition for governing the distortion of accounting information and improvement of the quality if accounting i更多还原