剖析损益类会计信息的失真及其对煤企的借鉴与启示

STUDY ON THE DISTORTION OF PROFIT AND LOSS ACCOUNTING INFORMATION OF LISTED COMPANIES AND ITS INSPIRATION TO COAL ENTERPRISES

公司是否公允地反映其损益类会计信息是长期以来包括政府、银行等各利益关系人关注的焦点问题 ,煤炭行业企业作为我国经济发展的支柱性产业 ,必然也要注重其损益类会计信息的质量。本文试从上市公司损益类会计信息失真的表现形式入手 ,通过分析其损益信息失真的各种原因 ,提出了煤炭企业尤其是煤炭行业上市公司如何防止和遏制公司损益类会计信息失真的几项治理对策。

It has been of great concern to government and banks whether the company can reflect precisely their profit and loss accounting information.The Coal enterprise must lay stress to the quality of profit and loss accounting information as the coal industry is a pillar industry of China's economy.The paper starts with studying the distortion forms of listed company's profit and loss accounting information,analyzes the causes of distortion,and proposes several countermeasures to prevent the distortion.