上市公司会计信息质量保障研究  

A Study on Quality Assurance of Accounting Information of Listed Companies

作　　者：张海燕 ZHANG Hai-yan(Department of Finance,Inner Mongolia University of Finance and Economics,Hohhot 010070,Inner Mongolia)

机构地区：[1]内蒙古财经大学财务处,内蒙古呼和浩特010070

出　　处：《集宁师范学院学报》2018年第6期30-33,37,共5页Journal of Jining Normal University

摘　　要：随着我国经济社会发展,上市公司在国民经济中发挥了巨大作用,推动了资本市场繁荣,同时上市公司所披露的信息为社会进步和促进社会和谐也起到积极作用。分析国内外会计造假案例,说明影响会计信息质量的不仅仅是会计人员的诚信问题,或职业道德问题,更需要从理论层面进行探究分析。在市场经济条件下,资本运行的内在规律决定了上市公司等企业在运营过程中的逐利性,这是会计信息失真的根源。本文同时分析了产生这些问题的直接原因,并以保障我国上市公司会计信息质量为基准,对应提出了较为全面的对策。With China’s economic and social development,listed companies have played an important role in the national economy,and have promoted prosperity of the capital market.And meantime,the information disclosed by listed companies has also positively promoted social progress and harmony.However,analysis on the accounting fraud cases home and abroad shows that what affects the quality of accounting information is not just the integrity or professional ethnics of accounting personnel.More theoretical analysis is required.In the context of market economy,the inherent law of capital operation determines the profit-seeking of listed companies and other enterprises during their operation,which is the root of accounting information distortion.At the same time,this paper analyzes the direct causes of these problems,and puts forward some comprehensive countermeasures to ensure the quality of accounting information of listed companies in China.

关 键 词：资本运行 会计信息质量 股权结构 政府监管 

分 类 号：F8[经济管理]