上市公司会计信息披露失真原因及对策

Causes of false accounting information disclosure of listed companies and the countermeasures

近期上市公司的虚假信息披露事件层出不穷 ,引起社会各界尤其是会计界的巨大反响和深思。从我国目前的现状来看 ,会计信息失真的主要根源尚不在会计制度与会计准则本身 ,而在于缺乏相应的高效的支撑系统。文章论述了公司治理结构、注册会计师聘任制度与证券监管体制等支撑系统对会计信息披露质量造成的影响 ,提出了完善上市公司会计信息披露制度的几点建议。

False accounting disclosure incidents of listed companies are coming one after another. These have evoked great repercussions in various circles, especially in accounting circles. From the current situation of our country, the main cause of false accounting information is not the system and standards of accounting itself, but the absense of corresponding efficient support infrastructures, is such as corporate govername structure, employing system of CPA and securities supervision system. The thesis studies the support infrastructures′ effects on the accounting disclosure quality, and presents some suggestions about the perfection of accounting disclosure of listed compamies.