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目前有些上市公司为达到企业管理当局的经济和政治目的,利用会计准则和制度、监管政策的缺陷等合法手段或其他会计舞弊等不合法的手段,操纵会计信息,使会计信息失真,损害国家和社会公众利益的现象屡禁不止,且有愈演愈烈之势,已成为我国社会经济发展,尤其是我国证券市场发展的一大隐患。实证会计理论已经证明,会计信息具有一定的价格信息含量,因此本文拟根据对不同类型公司的会计信息操纵动机进行探悉,对进一步加强会计信息完善做出几点思考。
At present, some listed companies manipulate accounting information to make the accounting information distorted and damage the state and the government in order to meet the economic and political purposes of the enterprise management authorities, utilize the legal means such as the accounting standards and systems, the defects of regulatory policies, or other illegal means such as accounting fraud. The phenomenon of social public interests has been repeatedly banned, and has become increasingly fierce. It has become a major hidden danger in China’s social and economic development, especially in the development of China’s securities market. Empirical accounting theory has proved that accounting information has a certain price information content, so this article is based on different types of companies to manipulate accounting information to explore the motivation to further improve the accounting information to make some thinking.