东方电子公司会计信息披露问题研究

东方电子公司会计信息披露问题研究
摘  要

近些年来，我国证券市场不断发生涉嫌会计信息虚假披露的事件，暴露了我国上市公司存在的极为严重的会计信息披露规范问题。本文以东方电子公司为具体研究的对象，首先介绍了东方电子公司的上市过程、上市前的相关信息披露、上市后会计信息披露、中国证监会对该公司虚假会计信息披露调查结果以及对东方电子公司处罚情况。然后针对东方电子公司虚假披露内外部原因结合该公司实际情况深入分析了虚假会计信息披露存在的五个方面的问题：一是信息披露制度缺乏有效性；二是证券市场监管薄弱对信息质量的影响；三是注册会计师审计缺乏独立性；四是公司法人治理结构不完善；五是各产权主体间信息不对称。 针对上述问题，本文采用案例分析法，从东方电子的问题中归纳出目前我国上市公司会计信息披露存在的共性问题并且找出四个改进对策：一是完善信息披露制度；二是重塑 CPA(“注册会计师”  Certified  Public  Accountants 英文简称)威信；三是完善公司治理结构对策；四是解决各产权主体间信息不对称对策。最后根据以上改进对策达到提高上市公司会计信息披露质量的目的，增强投资者的投资信心，保护广大投资者利益。

关键词： 会计；信息；披露

ABSTRACT

Closer year, the sham event which announced of accounting information continuously happens to be a suspect in our country negotiable securities marketplace, Revering our country goes on the market that corporation what is the extremely grave accounting information is announced the norm problem .The target that the original with the “DONGFANG ELECTRONICS” corporation is concrete research was first of all introduced “DONGFANG ELECTRONICS”corporation the going on the market process, Going on the market, preceding correlation message is announced, Going on the market, the rear accounting information is announced, China demonstrates the jail and be able to sham accounting  information  the  announcing  investigation  to  that corporation  kill  along  with  penalize  the  situation  to  the “DONGFANG ELECTRONICS” corporation. Afterwards being aimed at sham announcing inside of “DONGFANG ELECTRONICS” corporation and external reason unite the actual situation of that corporation thoroughly to analyses the sham accounting information announcing five respect problems that are : 1、The message is announced the system lack validity;2、The  weak  correct  message  quality  effect  is  supervised  in  the negotiable securities marketplace;3、 Entry procedure certified accountant audits to lack independence;4、Law of corporation man administers the composition and does not improve ;5、Message is not symmetrical between every the essentialism main part.
Be aimed at the above-mentioned problem ,The original adopts the example of case analytic approach ,Follow “DONGFANG ELECTRONICS” In the problem sums up out at the moment our country to go on the market that  the  corporation  accounting  information  is  announced  the generality problem that is moreover is found out four modification countermoves: 1、The perfect information is announced the system;2、Severely  mold  CPA's(Certified  Public  Accountants)popular trust ;3、Improving the corporation administers the composition;4、Resolve between every the essentialism main part the message notsymmetric game. Finally on the basis of the foregoing modification countermove  attaining  the  raise  goes  on  the  market  that  the corporation  accounting  information  is  announced  quality  aim, eighten the investment faith of investment person. 
 
  Key words: Accountancy; Message; Announce

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