会计信息论文：会计信息失真法律规制问题研究

1、会计信息论文：会计信息失真法律规制问题研究【中文摘要】会计信息是指企业事业单位等会计主体的经营成果、财务状况、现金流量的综合反映,是政府部门、投资者、债权人及其他各方面认识和了解会计主体的经营状况和管理水平的重要途径,是会计信息使用者进行决策的一项重要依据。会计信息是市场经济赖以生存的基石,会计信息质量的好坏关系到社会经济能否健康的发展。会计信息失真问题已成为各国公害和世界性难题,会计信息失真规制的课题正在逐步进入法学界的研究视野。本文从法学角度,同时结合会计学的基本原理,在全面分析会计信息失真的概念、类型、原因和危害的基础上,充分运用现代契约理论、博弈理论,对会计信息失真问题进行了剖析,并对

2、发达市场经济国家治理会计信息失真问题进行了分析,在借鉴国外经验的基础上,对完善我国会计信息失真法律制度提出了建议。本文除引言和结论外,共有五个部分组成,第一部分是对会计信息失真的涵义和类型作了梳理,并对造成会计信息失真的原因作出深度剖析。第二部分介绍了会计信息失真规制的理论基础,即会计合意契约理论和会计博弈理论。文章的第三部分,主要介绍了发达市场经济国家对会计信息失真规制的相关制度,其中以美国和日本为代表,对这两个国家的会计信息失真规制制度进行了介绍,美国立法中专门创设了一个“审计监督委员会”,该委员会共有5人组成,专门对会计事务所进行监管,其主要职责有审计准则的制定权、对会计事务所的注册权的

3、监管和调查处罚权；禁止会计师事务所向所审计的公司同时提供其他服务；创设了同证券诈骗相关的犯罪,并对其进行重罚,违犯该罪的企业高管人员的刑事责任,最高可以处20年徒刑；制定了相关条例规定,对揭发公司犯罪的人提供了的保护。日本成立了有其自身特点的会计师监督员制度。这种独特的系统设计,在股东,债权人及其利益的维护上,发挥了重要作用。日本会计监督员制度规定：资金500万日元以上或资产负债表上所列的负债金额在200万日元以上的股份公司应当被认定为大股份公司公司,会计监督员由大股份公司依照规定设立的,负责对董事会提供的财务报表进行审核。分析了他们治理会计信息失真问题的经验和模式。第四部分论述了我国当前会计

4、信息失真问题的现状,根据我国财政部的调查文件,暴露出我国目前企业在执行会计相关法律法规方面的不足,并进一步分析了我国企业出现这些问题的原因。文章的第五部分,是在以上四部分的基础之上,提出了通过强化企业内部监督和外部监督,建构会计信息失真的民事责任体系等若干建议。文章中的五部分体统的论述了会计信息失真法律规制问题,这五部分是不可分割的整体。【英文摘要】Accounting information is the subject of accounting and other enterprises and institutions operating results, financial cond

5、ition, cash flows, comprehensive reflection of the government departments, investors, creditors and other aspects of subject knowledge and understanding of accounting operations and management of an important way user of accounting information is an important basis for decision-making. Accounting in

6、formation is the bedrock of a market economy, good or bad quality of accounting information related to the healthy development of social economy. Accounting information distortion problem has become a national and global pollution problems, accounting information is the subject of regulation into th

7、e jurisprudence of gradual vision. From the legal point of view, combined with the basic principles of accounting, accounting information in a comprehensive analysis of the concept, types, causes and hazards, based on the full use of modern contract theory, game theory, the issue of accounting infor

8、mation, analyzed, and on the developed market economies, management accounting information distortion are analyzed, drawing on foreign experience, based on the distortion of accounting information on improving the legal system proposed.This addition to the introduction and conclusion, a total of fiv

9、e parts, the first part is the meaning of accounting information and the type made in order, and the reasons causing distortion of accounting information to the depth of analysis. The second part describes the regulation of accounting information distortion theory, contract theory of accounting and

10、accounting desired game theory. In the third part introduces the developed market economies, regulation of accounting information related to the system, in which representatives of the United States and Japan, these two countries accounting information system of regulation was introduced, specifical

11、ly the creation of the U.S. legislation an “audit oversight committee,” the Commission a total of 5 members, specifically regulation of the accounting firm, whose main responsibilities of auditing standards-making power, the accounting firms registration rights monitoring and investigation of punish

12、ment; against Certified Public Accountants The audit of the company to provide other services; the creation of the same securities fraud related crimes, and its severe penalties, the crime of violation of the criminal responsibility of corporate executives, the maximum at 20 years; formulated releva

13、nt regulations provisions of a crime by exposing the company to provide more protection. Japan has its own characteristics established accounting supervisor system. This unique system design, the shareholders, creditors and the interests of the maintenance, play an important role. Japan Accounting S

14、upervisor provides:capital 500 million yen or more, or balance sheet liabilities listed on the amount of 200 million yen or more shares of the company shall be deemed as a large company stock companies, the accounting supervisor in accordance with the provisions of the major shares of the company es

15、tablished by the Board is responsible for auditing the financial statements. The fourth part discusses the distortion of the current status of accounting information, according to investigation documents of the Ministry of Finance, exposing our current business laws and regulations in the implementa

16、tion of the accounting deficiencies, and further analysis of Chinas enterprises because of these problems. The fifth part of the article is in four parts on the basis of the above proposed by strengthening internal and external oversight, construction accounting information system, and the civil lia

17、bility of a number of recommendations. The five-part article discusses the decency of the legal regulation of accounting information distortion problem, which is an integral part of the overall five.【关键词】会计信息 失真 法律规制【英文关键词】accounting information distortion legal regulation【目录】会计信息失真法律规制问题研究摘要4-6Abst

18、ract6-71 引言10-122 会计信息失真的一般理论12-222.1 会计信息失真的内涵和分类12-142.1.1 会计信息失真的内涵12-132.1.2 会计信息失真的分类13-142.2 会计信息失真的原因14-172.2.1 会计信息失真的主观原因14-162.2.2 会计信息失真的客观原因16-172.3 会计信息失真的危害性17-182.4 会计信息失真规制的理论基础18-222.4.1 会计合意契约理论18-192.4.2 会计法律博弈理论19-223 国外会计信息失真法律规制的借鉴22-283.1 美国22-243.2 日本24-263.3 对我国的启示26-283.3.1 完善相关的法律法规制度26-273.3.2 加强企业内部监督和完善企业内部治理结构273.3.3 完善注册会计师审计制度273.3.4 增加法律制裁的力度27-284 我国会计信息失真法律规制的现状和问题28-334.1 我国会计信息失真法律规制现状28-304.2 我国会计信息失真法律规制的不足30-334.2.1 缺少对会计信息失真的界定标准30-314.2.2 会计相关法律法规实体制度不完善31-335 完善我国会计信息失真法律规制的建议33-405.1 完善会计信息失真规制的相关法律33-36