摘要:本课题立足于分析在现行会计准则制度下我国上市公司的会计信息质量问题。由于目前我国会计制度普遍存在不足,导致上市公司的会计信息质量难以提高,因此对于会计信息质量改革迫在眉睫,为了更好的满足报表使用者,更能适应现代信息全球化的经济环境,更能为企业管理者提供有用的经济决策。
companies with the principles of the costs and benefits , so the regulatory authorities can not require companies to disclose all the information about the number of listed companies to have an important stakes corporate accounting information , too often disclose favorable information, but the information is not disclosed to adverse mislead the users of financial statements . Because of this , the current accounting information disclosure of listed companies validity problem still can not be effectively resolved ; followed by the lack of authenticity of accounting information , China's economy appeared on the market a lot of accounting fraud cases , such as the survey found that in 2011 Yunnan Green Land Biological Inc. severe inflated profits in 2009 and 2010 , involving inflated assets , inflated income , and many other illegal activities. Number of listed companies in order to individual and collective private, use of false accounting information , misleading statements users, the adverse impact on society , many listed companies in order to pursue financial statement data of the " efficient" and often fraud, making false financial statements , accounting filled with distortion of information society, seriously restricting national macroeconomic policy-making to the country and people brought damage. In addition, because the limitations of accounting regulation , affecting the quality of accounting information of listed companies . Although the state has promulgated the relevant accounting system to standardize the accounting management of listed companies , but due to the development of accounting regulation in our relatively short history , China's current accounting system there are still many loopholes and imperfections. For example , there are now many listed companies are there providing false accounting information of tax evasion case , it is clear that for those required by law to provide accurate accounting information and bear a heavier tax burden of enterprises is not fair. Although China's economy has made significant development, but listed companies in the accounting and auditing regulation development is still relatively slow, for one thing because of our lack of relevant professionals to ensure supervision over enterprises . In addition, the audit staff lacks the regulatory system , but also lead to a high quality of accounting information is not one of the reasons .
In recent years, " red Industrial case" and " Monkey King case" , "Jiangsu Qionghua affair" a piece of accounting information distortion scandals , big and shocking disclosure , to China's national economy has brought harsh affected. Former Premier Zhu Rongji at the National Accounting Institute authenticity of accounting information to be put forward to the " honesty, integrity as the most important , adhere to standards, not to cook the books " speech. However, there is currently China's listed companies serious distortion of accounting information , business owners are often exaggerated results of operations , the biggest pursuit of economic efficiency , but weakened against illegal financial line supervision , relaxed accounting oversight , resulting in a violations occur , reducing the quality of accounting information . In addition, China's current accounting standards and tax law is not clear on the degree of separation , for example, depreciation of fixed assets , inventory valuati
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