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提高我国上市公司会计信息质量的对策-Improve the quality of accounting information of listed companies countermeasures [2]

论文作者:www.51lunwen.org论文属性:短文 essay登出时间:2013-10-29编辑:yangcheng点击率:5889

论文字数:1366论文编号:org201310241104062214语种:英语 English地区:中国价格:免费论文

关键词:上市公司会计信息质量对策

摘要:鉴于目前的行业自律组织的专业素质较差,缺乏自律意识不能充分发挥监督的作用。为了提高会计信息失真,政府的监督作用起着至关重要的作用。财政,税务,审计,以及其他各种政府监管部门应监督法律,严重的实际,做好分内的工作,充分发挥他们各自的监督作用。此外,外部监督,新闻媒体也发挥了重要作用。企业和各级管理人员将来自社会的各个方面,一旦不法行为通知公众通过媒体和公众的压力。

companies if there is a problem , you can shift the responsibility to the individual . Also by reducing the cost to improve the information disclosure of information disclosure regime . " CNINF ", " Zhongzheng ", " China Securities Network ", "Securities Times News Network ," " China 's capital stock net " and other five sites designated sites in 2009 to disclose information on GEM . From practical considerations should require all listed companies through the company's website , the official blog disclosure . Thus, not only can save the cost of information disclosure of listed companies as well as a variety of resources , but also allow the company to maximize the authenticity of the information and achieve their own responsibility. Through the supervision of public opinion , so that listed companies timely, accurate and complete information disclosure .

Given the current industry self-regulatory organization of professional quality is poor , the lack of awareness of self-regulation can not fully play the role of monitoring . To improve the accounting information distortion , the supervisory role of government plays a vital role . Finance, taxation, auditing, and other various government supervision departments should supervise law , serious practical to do its job , give full play to their respective supervisory role. In addition, external supervision , the news media also play an important role. Enterprises and managers at all levels will be pressure from all aspects of society , once wrongdoing by the press and the public informed to the public . First by the media coverage tainted milk , Xi'an lottery and a series of events was caused public concern , then only by a judicial intervention. As events in all kinds of sensitive media body coverage coupled with its positive speak up , making the public more confidence in the role of the media . So the public through the media willing to solve some problems can not be effectively addressed . Some insiders they are reluctant to reveal their true identity , just trying to do through the media megaphone , so that makes explicit the media have an affinity . In the internal control of listed companies to establish internal control self-assessment system , set up internal audit , the internal accounting controls to monitor and evaluate in order to be able to detect the internal control loopholes and pitfalls , and for the emergence of the new situation in a timely manner correct or improve internal control policies .

   Professionalism is highly qualified accounting personnel to ensure economic stability , sustained and healthy development of the important conditions . Quality of accounting information and accounting staff have a close relationship , the quality of accounting personnel directly affects the quality of accounting information . At present, China accounting practitioners uneven level of professional ethics , a number of accounting personnel unethical , contrary to accounting laws and regulations , and everything done in accordance with the requirements of leadership , the preparation of false statements , fraud , causing distortion of accounting information . Even individual accounting personnel embarked on the road of knowingly violate the law , regardless of setting accounting laws and regulations . Therefore, improving the professional quality of accounting personnel , accounting personnel t论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。
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