摘要
随着经济的快速发展,会计信息管理工作中的作用日益重要。然而,我国上市公司普遍出现的会计信息失真现象,造成国有资产流失和国家税收减少,影响宏观调控,扰乱社会经济秩序。上市公司作为国民经济运行中的中坚力量,应该在关注自身经济效益、保护股东权益的同时,积极承担社会责任,依法履行信息披露义务,进而在促进社会可持续发展方面发挥表率作用。本文针对我国上市公司会计信息披露现状进行探讨,剖析会计信息失真的原因,在此基础上,结合我国实际,从制衡多方权益、健全民营企业法律法规与会计制度、优化公司治理结构、加强对会计信息的监督、改善会计信息披露效率、提高会计人员整体涵养方面,提出了相关合理可行的对策建议。
Along with the rapid economic development, the work about accounting information plays an important role in managing operation. However, China＇ s listing corporations generally have the phenomenon of accounting information distortion, which causes the loss of state assets and tax revenues, affects the macro - control and disrupts the social economic order. Listing corporations, as the backbone of national economy, should focus on their own economic benefits, protect the rights of shareholders, assume social responsibility actively, perform the obligations of information disclosure, and play an exemplary role in promoting the sustainable development of the society. This paper discusses the present situation of accounting information disclosure of listing corporations in China, and analyses the reasons of accounting information distortion. Finally, combined with the Chinese actual situation, it puts forward some reasonable and feasible suggestions from the perspectives of balancing the interests of every party, perfecting the laws and regulations and accounting system for private enterprises, optimizing corporate governance structure, strengthening the supervision on accounting information disclosure, improving the efficiency and accounting information disclosure, and enhancing the overall personnel comprehensive qualities of accountants.
出处
《企业经济》
北大核心
2014年第3期189-192,共4页
Enterprise Economy
基金
国家自然科学基金项目"企业公民
信用治理及其评价体系研究--基于企业社会责任的视角"(批准号:70772008)
河北省社会科学基金--河北高校学科拔尖人才选拔与培养计划资助项目"企业信用治理结构
评估系统与机制创新研究"(批准号:CPRC049)
关键词
会计信息失真
利益
影响因素
会计准则
accounting information distortion
interests
influencing factors
accounting standards
