上市公司会计信息失真的原因分析和治理

Analysis of Accounting Information Distortion in Listed Companies and Countermeasures

以上市公司本身、会计师以及会计师事务所为分析目标,对会计信息失真的动机和原因进行了分析,并从建立产权清晰、权责明确的现代企业制度、逐步培育完善经理人市场、完善注册会计师制度等方面提出了具体的解决对策。

This paper used listed companies themselves, accountants and accounting firms as the analysis targets, analyzed motives and reasons of accounting information distortion, and put forward specific countermeasures from the establishment of property rights clearly, establishment of the modem enterprise system, and gradually perfection of the managers to cultivate the market, improvement of the Certified Public Accountant system.