我国上市公司会计行为异化研究

我国上市公司会计行为异化研究
 
摘 要：近年来，我国上市公司会计行为异化愈演愈烈，不仅带来了重大的经济损失，而且严重危害到国民经济的健康发展，探索1条可消除我国上市公司会计行为异化之路成为当务之急。本文首先论述我国上市公司会计行为异化的表现及其危害性。接着，针对我国上市公司大部分是由国企改革而来的具体情况，从影响会计行为的3个主体（上市公司、中介机构、政府机构）所存在的缺陷入手，深入分析了我国上市公司会计行为异化产生的原因。最后，笔者建议从以下5个方面进行遏制上市公司会计行为异化：完善公司治理结构、培育完善的资本市场和经理人市场、加快政府职能转变、加强对注册会计师的管理、完备相关法律法规与制度，并尝试性地提出1些建议和方法。
关健字：上市公司；会计行为；异化

The Research of the Accounting Practices Alienation of listed Companies in China
 
Abstract： In recent years, the accounting practices alienation of listed companies in China are growing more and more seriously. It not only bring huge economic losses but also serious do harm to the healthy development of national economy. An urgent need to explore eliminate the accounting practices alienation of listed companies. First, this paper describes the performance and the harm of the accounting practice alienation of listed companies in China. Then, as the specific circumstances which listed companies in China were most State-owned enterprises, the paper analysis thoroughly the causes of the accounting practices alienation of listed companies in China from the accounting impact of three main arts (listed companies, intermediary institutions, government agencies).Finally, the paper looked forward to taking five plans to eliminate the accounting practices alienation of listed companies in China, such as: improving their corporate governance structure, nurturing the capital market and the market of the managers, accelerating the transformation of government functions, Strengthening the management of Certified Public Accountants, completing laws and regulations and systems . stop them. of the recommendations and methods. （科教范文网 fw.nseac.com编辑发布）
 
Key words：Listed Companies ；Accounting practices ；Alienation