上市公司会计造假研究

上市公司会计造假研究
 
摘 要:“经济越发展，会计越重要”。之所以说会计重要，是由于在市场经济条件下，企业的管理者、投资者及政府等利益相关者，很大程度上要依赖会计工作所提供的信息进行决策，这就要求企业会计信息既要满足内部生产经营管理的需要，又要适应国家宏观经济管理和调控的需要，同时还要满足企业外部的利益相关者了解其财务状况和经营成果的需要。因此，保证企业会计信息的质量就成了整个会计工作的核心，其重中之重就是保证会计信息的真实性。 近年来，我国上市公司的会计造假行为日益活跃，给投资者及相关财务信息使用者带来了严重损失,也给资本市场带来很大冲击，削弱了政府的宏观调控效力，削弱了市场的资源配置功效，严重影响我国资本市场的健康发展。本文通过对上市公司会计造假现状及危害的介绍，揭示出当今年代上市公司通过财务状况、经营业绩粉饰的各种会计造假手法、典型的造假手段及其特点。上市公司会计造假的原因主要是融资压力、相关体系不健全以及造假者的自我合理化,会计造假的目的主要是虚增资产、收入和利润，虚减负债、费用，针对上述情况，笔者认为只有通过完善公司产权制度、组织结构 、独立董事制度和企业内部控制制度，提高会计职业道德自律，提高外部审计的独立性和真实性等建立信誉机制、完善公司内外部治理机制、加强媒体监督，才能有效地防范和杜绝会计造假行为的发生。

关键字:上市公司;会计造假;动机;手段;防范措施

Study on the Accounting fraud of Listed Company in china
 
Abstract: "The faster economies develop, the more important accounting shows”. The reason for the importance of accounting is that under the condition of market economy, managers of enterprises, investors, government, and other related party make decisions with reference to the information provided by accounting to a large extent. Therefore, the accounting information of an enterprise should simultaneously meet the requirements of the operational management within the enterprise, macro economic management and regulate. In recent years，accounting achieve fake behavior of our country becomes worse gradually ,which brights a huge loss for the invester and finacial-information user and exerts a large impact on capital market as well as weaken the effecivity of economy.This article disclosed the methods and typical fake characteristic  through the researh into the listed companies falsification of accounting and harmness.That a listed company accountant makes fake cause is that financing pressure , relevance n by perfecting a company,building-up credit such as independent character and authenticity improving external audit is machine-made , the perfect company inner outside governs mechanism , the sharpening medium superintends , ability keeps watch and completely eradicates effectively an accountant to achieve to borrow behavior to happen.

Keywords: listed companies; the Accounting fraud; Motivation; means; Preventive measures