摘 要
瞬息变化的资本市场，信息是决策制胜的关键所在。证券市场的有效性建立在信息有效性的基础上，因此无论是以美国为代表的集中型证券监管体制还是英国的证券自律监管体制，信息披露制度都是证券监管的基石。通过充分的信息披露实现更大的市场透明度是有效资本市场的基础，也是各国在遏制证券欺诈活动时所坚持的基本理念。由于我国证券市场的发展还不完善，有效资本市场的建立还任重道远，上市公司虚构信息，欺骗投资者的行为也是屡禁不止。因此，本文试图通过完善基于公司治理结构的公司内部财务约束机制来治理会计信息失真是本文的创新之处。同时在以监事会为核心的公司内部财务约束机制的构建上也大胆的提出了自己的观点。
关键词：信息失真；会计；法律
Abstract
Rapidly changing capital markets， information is the key to winning decisions. The effectiveness of the stock market based on the information on the effectiveness， and therefore whether it is the cornerstone of the United States as the representative of a centralized securities regulatory regime or the UK securities self-regulatory system， information disclosure system are securities regulation. Achieve greater market transparency through full disclosure of information is the basis of efficient capital markets， but also in the countries to curb securities fraud activities adhere to the basic concept. Since the development of China’s securities market is not perfect， establish an effective capital markets long way to go， fictitious information of listed companies， to deceive investors behavior is repeated. Therefore， this article attempts to improve the corporate governance structure based on internal company financial constraint mechanism to govern the accounting information distortion is the innovation of this article. Constructing the Supervisory Board at the same time as the core of the company’s internal financial constraints on the mechanism boldly put forward their point of view.
Keywords：Information distortion; Accounting; Law
目 录
摘 要……………………………………………………………………………………. 1
Abstract………………………………………………………………………………….. 2
目 录……………………………………………………………………………………… 3
1前言…………………………………………………………………………………….. 5
1.1本文的理论意义和实用价值…………………………………………… 5
1.1.1 本文的理论意义………………………………………………….. 5
1.1.2 本文的实用价值………………………………………………….. 5
1.2国内外研究现状……………………………………………………………. 5
1.2.1国外研究现状………………………………………………………. 5
1.2.2国内研究现状………………………………………………………. 6
1.3本文要解决的问题………………………………………………….. 7
2 会计信息失真相关理论概述………………………………………………….. 7
2.1 会计信息失真的含义……………………………………………………. 7
2.2会计信息失真的表现…………………………………………………….. 8
2.2.1会计资料失真………………………………………………………. 8
2.2.2会计核算失真………………………………………………………. 8
2.2.3会计管理混乱………………………………………………………. 9
2.2.4往来款项失真………………………………………………………. 9
2.2.5各项资产失真………………………………………………………. 9
3 会计信息失真带来的危害………………………………………………….. 10
3.1 导致以权谋私现象更加严重………………………………………… 10
3.2 导致税收和国家资产的大量流失…………………………………. 10
3.3 导致资产帐实不符……………………………………………………… 10
4 会计信息失真的现状分析……………………………………………………. 10
4.1 会计人员综合素质有待加强………………………………………… 10
4.2 会计审计制度不健全………………………………………………….. 11
4.3 法律制度上的欠缺……………………………………………………… 11
4.4 对会计信息披露的监督不健全…………………………………….. 12
5 造成会计信息失真的法律原因…………………………………………….. 13
5.1 会计信息失真的法律责任构成不合理…………………………… 13
5.2 会计信息失真的法律责任主体界定混乱……………………….. 13
5.3 会计信息失真的法律界定不明确…………………………………. 13
6 解决会计信息失真的对策……………………………………………………. 14
6.1 提高会计人员的职业道德素质…………………………………….. 14
6.2 强化公司信息披露制度………………………………………………. 15
6.3 强化单位内部会计监督………………………………………………. 15
6.4 实行会计委派制度……………………………………………………… 16
7 结论………………………………………………………………………………….. 16
参考文献………………………………………………………………………………. 17
致 谢………………………………………………………………………………….. 19
