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会计信息的真实性是会计信息的生命。虽然我国上市公司会计报表质量近年来有了很大提高,但仍然存在信息不真实等许多问题。本文拟就股东与管理者利益冲突导致会计报表信息不真实的问题,针对我国以公有制为主体的客观现实,提出改善会计报表信息质量的一些对策。一、问题的提出会计报表信息不真实问题近年来成为广泛关注的焦点。笔者认为,股东与管理者利益冲突的客观存在导致了会计信息失真,而当前体制转型时期公司治理结构存在的问题、约束监督不力、激励措施难落实等,进一步加剧了问题的严重性。
The authenticity of accounting information is the life of accounting information. Although the quality of accounting statements of listed companies in our country has been greatly improved in recent years, there are still many problems such as the untrue information. This article intends to conflict of interest between shareholders and managers led to the accounting information is not true, in view of the objective reality of public ownership in our country, put forward some measures to improve the quality of accounting information. First, the problem raised Inaccurate accounting information has become the focus of widespread concern in recent years. The author believes that the objective existence of conflict of interest between shareholders and managers leads to the distortion of accounting information. However, the existing problems of corporate governance in the transitional period of institutional transformation, the weak supervision and restraint, and the difficult implementation of incentive measures further aggravate the seriousness of the problem.