科龙公司会计信息失真问题研究

科龙公司会计信息失真问题研究
摘要
随着经济快速发展，企业规模不断扩大，企业融资的迫切需要，企业内外部制度的完善跟不上经济发展的步伐,法律法规惩罚力度不够、从业者职业道德水平低下，公司治理结构缺陷重大等诸多因素影响, 导致企业会计信息失真的问题越来越严重，危害了国家和人民的切身利益。只有解决了这个问题才能使经济有条不紊的发展。本文主要从公司治理结构方面分析会计信息失真的原因与对策。公司治理结构主要分为内部治理结构和外部治理结构。在内部治理结构中，股权结构不合理，董事会、监事会作用受限制，管理层激励机制落后等难以杜绝会计信息失真。而资本市场发展缓慢，经理市场监控失力，政府监管不当则是外部治理结构里的几大漏洞，继而诱发制造虚假会计信息的重要原因。因此完善公司治理结构，进而改善股东、社会投资者和其他债权人的决策与监督的参与程度，培育合理有效的经理市场，有助于扭转当前会计信息质量难以提高的状况。

关键词：公司治理结构；会计信息失真；相应对策；经理市场
ABSTRACT
With the rapid economic development , Enterprises have been expanding, corporate finance the urgent need , Enterprises inside and outside the sound system failed to keep pace with the pace of economic development, Laws, regulations, penalties not enough, practitioners low level of professional ethics, Corporate governance of major structural deficiencies, such as impact on many factors, Corporate accounting information leading to the distortion of the issue has become increasingly serious and endanger the country and the people's vital interests. Only by addressing this issue to make an orderly economic development. This article from the corporate governance structure of the reasons for the distortion of accounting information and countermeasures. Corporate governance structure can be divided into internal management structure and external governance structure. In the internal governance structure, shareholding structure is irrational, the Board of Trustees, restricted role of the board of supervisors, the management incentive mechanism behind, and so difficult to eliminate distortion of accounting information. The slow pace of development of capital markets, managers lost control of the market, government regulation is inappropriate in the external management structure several major loopholes, and then induced false accounting information of the important reasons. Therefore improve the corporate governance structure, thereby improving shareholder, social investors and other creditors to participate in the decision-making and supervision of foster rational and efficient market manager, will help reverse the current quality of accounting information to improve the situation.

Key words: Corporate governance structure; accounting information distortion; appropriate countermeasures; manager of the market

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