上市公司会计信息失真及治理研究摘要众所周知，上市公司会计信息是投资者、债权人及其他与公司有利害关系的各方进行经济决策的重要依据，同时也是国家进行宏观经济调控的依据。目前，证券市场在现代市场经济中占据着重要地位，它的发展程度成为一个国家市场经济完善程度和经济发展水平的重要标志。经过多年的发展，国内的证券市场在筹集资金、优化资源配置、调整经济结构、转换企业机制、促进经济发展方面发挥了积极的作用。但是，目前国内证券市场处于初级阶段，还存在着一些问题，其中最突出的是上市公司会计信息披露的失真。会计信息的失真损害了投资者的利益，不利于资源的优化配置，危害了经济健康、快速地发展，故有必要对它进行研究。本篇论文在借鉴以前学者研究成果的基础上进一步地进行探讨，以定性分析为主，分析了上市公司会计信息失真的原因，针对这些原因，提出了相应的对策和建议。Key words: the listed company; accounting information; corporate governance
关键词：上市公司；会计信息失真；公司治理
Accounting information of listed companies and Governance
Abstract
As is known to all, the public company accounting information is investors, creditors and other interested parties to the economic decisions, but also the important basis for state of macro economic control basis. At present, the securities market in modern market economy occupies an important position, its development degree become a national market economic perfect degree and the level of economic development important symbol. After years of development, the domestic securities market in raise funds and optimize the allocation of resources, the adjustment of economic structure, conversion enterprise mechanism, promoting economic development plays a positive role. However, at present, the domestic stock market at the preliminary stage, some problems still exist, one of the most outstanding is listed companies the distortion of accounting information disclosure. Accounting information distortion hurt investors against the interests of the optimal allocation of resources, the economic health, harm, fast development, it is necessary to study.
In this thesis, drawing on previous academic research conducted on the basis of further discussion to qualitative analysis, analysis of accounting information of listed companies because, for these reasons, puts forward corresponding countermeasures and suggestions.
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