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从琼名源的造假、蓝田股的欺诈,到安然丑闻、世通事件,2008年爆发的金融风暴也再一次向世人敲响警钟,目前上市公司会计信息披露存在严重的问题。会计信息披露不真实、不准确、不充分、不及时的现象层出不穷,不规范的资本市场损害了投资者的利益,也制约着经济的发展。究其原因主要分为内部和外部因素,内部因素包括巨大的利益诱惑、公司管理不规范、员工素质低下;外部因素包括相关制度不完善、监管不力、社会诚信道德匮乏。因此必须采取一定的措施进行整顿,如加强上市公司内部治理、完善会计法律法规体系、加大管理部门监管力度、提高社会诚信道德素质等。
From the fraud of Qiong Yuan Yuan, the fraud of Lantian Unit, to the Enron scandal and the WorldCom incident, the financial turmoil that broke out in 2008 has also once again sounded the alarm to the world. At present, the disclosure of accounting information in listed companies poses serious problems. Accounting information disclosure unrealistic, inaccurate, inadequate, not timely phenomenon after another, non-standard capital market damaged the interests of investors, but also restricted the economic development. The reasons are mainly divided into internal and external factors, internal factors include the huge temptation of interests, the company management is not standardized, the quality of employees is low; external factors include the related system is imperfect, poor supervision, lack of social integrity morality. Therefore, we must take some measures to rectify, such as strengthening the internal governance of listed companies, improve accounting laws and regulations, to strengthen regulatory supervision, improve social integrity, morality and so on.