浅谈绿大地股份公司会计信息失真的成因及对策(论文9000字)
摘要：我国从上世纪七十年代末就进入了一个崭新的时代，经济飞速发展，政治民主建设步伐加快，人民生活水平不断提高，然而在新旧体制交替过程中产生了许多亟待解决的问题，如国有资产的严重流水，财政收支混乱等，集中反应为会计信息失真。会计信息是管理者，投资者和债权人等改善经营管理，评价财务状况，做出投资决策，防范经营风险的主要依据。会计信息失真将会给管理者，投资者和债权人带来不可估量的损失。会计信息是决策者进行决策的重要依据之一，会计信息的真实性和可靠性是保证信息使用者作出正确决策的基本前提和条件。然而，随着我国一些大型企业和上市公司的会计造假和舞弊丑闻先后曝光，主要有做出虚假报告，通过虚增利润来达到目的，会计人员及单位领导的素质不高，对企业体制的监督和执法的力度不够人们开始怀疑会计信息的真实性。当前会计信息失真的现象极为普遍，因此，扭转会计信息失真现象很有必要。本文以绿大地股份公司为例从会计信息失真的表现出发，找出会计信息失真的成因，并提出会计信息失真应采取的相关对策方法，目的在于解决会计信息失真问题。
关键字：会计信息失真;成因;对策；启示
Abstract:Since the late 1970 s in our country have entered a new era in the country's rapid economic development, political democracy, the quick construction of people's living standards continue to improve, but in the alternate process of the old and the new system has produced many problems to be solved, such as the state-owned assets of the serious water, disorder of the budgetary revenues and expenditures, focused response for the accounting information distortion. Accounting information is the main basis for managers, investors and creditors to improve management, evaluate the financial situation, make investment decisions, and guard against business risks. Accounting information distortion will bring immeasurable losses to managers, investors and creditors. Accounting information is one of the important bases for decision-makers to make decisions. The authenticity and reliability of accounting information is the basic premise and condition for ensuring the correct decision-making of information users. However, along with our country some large enterprises and the accounting fraud and fraud scandals of listed companies has exposed, mainly make a false report, by the inflated profits to achieve a goal, the quality of accounting personnel and unit of leadership is not high, not enough to the enterprise system and the supervision of law enforcement of people began to doubt the truth of accounting information. At present, the distortion of accounting information is very common, so it is necessary to reverse the distortion of accounting information. therefore., LTD as an example in this paper, the green the earth from the performance of accounting information distortion, find out the cause of the distortion of accounting information, accounting information distortion and puts forward relevant countermeasures should be taken to method, the purpose is to solve the problem of accounting information distortion.
Keywords:accountinginformation distortion; genesis;countermeasures; revelation
目 录
摘要 1
关键词 1
ABSTRACT 1
KEY WORDS 1
一、会计信息失真的概念 2
二、云南绿大地股份公司基本情况介绍 3
1、案例背景 3
2、经营模式 3
三、云南绿大地会计信息失真的问题 3
1、虚增资产 3
2、虚增收入 4
3、虚增利润 5
4、虚增数据 6
5、现金流量异动频繁 7
6、监事会变动 7
7、屡次更换会计师事务所 7
四、云南绿大地会计信息失真的成因分析 8
1、法律对财务造假行为的处罚成本低 8
2、注册会计师未能有效发挥审计监督作用 8
五、云南绿大地会计信息失真对策 9
1、构建投资者索赔机制，加大财务造假处罚力度 9
2、加强监管频繁变更会计师事务所的上市公司 9
3、加强注册会计师监督管理 9
六、如何防范会计信息失真 10
1、控制环境 10
2、风险评估 10
3、控制活动 10
4、信息与沟通 11
5、内部监督 11
七、结束语 11
参考文献 12 |
