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。
on method reveals many fine accounting standards is tax law . Pay taxes will lead to the company's cash flow, while accounting policy choices will affect the company's cash flows. Therefore, in order to avoid or reduce the listed companies to pay tax , adventure providing false financial statements , misleading statement users .
Efficient accounting information disclosure of listed companies to conduct market surveillance effectively guaranteed. In recent years , China's listed companies accounting information disclosure regime constantly improving , has undergone dramatic changes in form , and gradually formed the main basis of law , departmental rules and regulations , supplemented by multi-level accounting information disclosure system of listed disclosure of accounting information quality are on the rise , the quality of accounting information listed gradually with international standards . First than in the past , many listed companies appear inaccurate accounting information quality issues have been significantly improved. However, the accounting information disclosure of listed companies still exist some problems. For example, listed companies due to performance prediction is not standardized , too much of the accounting estimate , error corrections accounting policy has led investors in the company is expected to stabilize the situation and judgment has gone wrong. More severe price changes in recent years , but each company in Accounting Information Disclosure rarely illustrate this phenomenon on its financial condition and operating results of the possible impacts. In addition, the regulatory mechanism is not perfect also affect the quality of accounting information disclosure of listed companies the validity of some regulatory authorities for disclosure of information is too general , the disclosure of specific targets is not clear enough , can not achieve the quantitative information disclosed , may lead to concrete operability is not strong, resulting in some of the information disclosure of listed companies is only re- form , ignoring the content , formulaic disclosure , there is no value in use , causing the user can not be real useful and specific information on the actual financial position .
Because asymmetric distribution of information difficult for users to make use of the accounting information sufficient information to make decisions and choices , so that Pareto optimal allocation of resources is difficult to achieve , often accounting information asymmetry will lead to market failure . Currently many of our listed companies to prevent its competitors learned important internal accounting information and make it disadvantageous competitive position tend to important information not be disclosed . Because the company in the event of a major loss , insolvency, company subject to significant penalties for the tax department , it will directly affect the company's image, price and so on, so the listed companies are unwilling to provide this type of information. Accounting information of listed companies in a dominant position occupied areas , and investors at a disadvantage. Authorities listed companies and investors have different interests purposes, and authorities often from their own interests, the use of information in the financial statements of absolute advantage decorated exaggerated results of operations, business loss cover up . Authorities and the management of listed companies
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