中国上市公司会计信息失真困境探究,mba财务管理论文

中国上市公司会计信息失真困境探究,mba财务管理论文本篇论文目录导航：【题目】中国上市公司会计信息失真窘境探究【第一章】【第二章】【第三章】【第四章】【第五章】【结论/以下为参考文献】内容摘要上市公司会计信息直接反映了企业的经营业绩，公司投资者和管理者通过分析财务信息来预测企业将来经营状况、做出科学的投资经营决策。上市公司会计信息一旦失真，将造成国家税收收入和国有资产的流失，影响证券市场健康发展，扰乱国家经济秩序，误导宏观调控等严重后果，并将给投资者带来严重的经济损失。市场经济条件下，个别上市公司为了谋取不正当利益，通过虚构客户、虚增资产、虚造假象等手段，粉饰经营业绩，提供虚假财务信息，欺诈上市融资，损坏投资者利益，影响证券市场发展。对万福生科案造假方式、经济危害、相关方责任进行深切进入分析后发现，上市公司财务信息失真，将为投资人、债权人、单位员工、资本市场带来严重危害。造假案发后，根据我们国家法律有关规定，对上市公司、公司高管、保荐机构、保荐人做出的处理惩罚相对较轻。上市公司财务信息失真，欺诈上市的违法收益远大于案发后支付的违法成本。反观香港洪良国际案，香港证监会及时启动投资者权益补偿机制，优先补偿受欺骗投资者的经济损失，提高投资者的投资自信心，又能够起到增加上市公司的违法成本的作用；同时撤销涉案保荐机构的保荐资格并给予重罚，有效催促保荐机构切实履行职能，规则中介机构经营。美国安然公司舞弊案，美国证券交易委员会向安然公司开出巨额罚单，要求安然公司支付投资者赔偿金，重罚安然公司高管和涉案的会计师事务所、保荐机构，并出台萨班斯法案，加大对涉案人员的处理惩罚力度，大大提高了上市公司财务信息失真的违法成本。萨班斯法案出台十几年来，美国是安然之后再无安然，中国是安然之后倒下一片，与我们国家上市公司会计失信失真违规成本过低有着很大的关系，美国、香港等经济发达国家和地区的处理惩罚经历体验值得我们学习和借鉴。通过对万福生科案处理惩罚措施的分析和与香港洪良国际案以及美国安然公司舞弊案的比照后发现，提高上市公司会计信息失真的违规违法成本是解决会计信息失真问题的关键。本文根据依法治国原则、理性经纪人原则、保卫投资人原则和科学防备原则，建议通过提高上市公司、公司高管、中介机构和相关人员会计信息失真的违法违规成本来有效解决上市公司会计信息失真问题。对涉案上市公司建议加大经济处理惩罚力度、勒令退市赔偿损失、影响行业从业资质、追查大股东责任；对涉案中介建议采取增加罚款金额、取消行业从业资金；对涉案人员建议加大处理惩罚力度、扩大处理惩罚范围、取消从业资质。今天的处理惩罚是为了明天更好的发展，希望通过提高违法违规成本，能够有效解决上市公司会计信息失真问题，让万福生科这张史上最严罚单成为史上最终罚单。本文关键词语：上市公司，财务信息，失真，违规成本AbstractListingCorporationaccountinginformationreflectsdirectlytheperformanceofthebusiness,investorsandmanagersofcompaniesthroughtheanalysisofenterprisefinancialinformationtopredictthefuturebusinessconditions,makescientificinvestmentdecision.ListingCorporationaccountinginformationdistortionwillbecausedonce,thestatetaxrevenueandthelossofstate-ownedassets,affectthehealthydevelopmentofthesecuritiesmarket,disturbtheeconomicorderofthestate,tomisleadthegovernmentmacroeconomicregulationandcontrolandotherseriousconsequences,andwillbringseriouseconomiclossestoinvestors.Undertheconditionsofamarketeconomy,individuallistingCorporationinordertoseekillegitimateinterests,throughthefictionalcustomer,addassets,falseillusionandothermeans,cosmeticbusinessperformance,providingfalsefinancialinformation,listingandfinancingfraud,damagetheinterestsofinvestors,theinfluenceofthedevelopmentofthesecuritiesmarket.CarryonthethoroughanalysistotheWanfugraduatefraudcasemode,economicharm,responsibleafterthediscoveryofthelistingCorporation,thedistortionoftheaccountinginformation,forinvestors,creditors,theemployeeofthecompany,thecapitalmarketbringsseriousharm.Fraudaftertheincident,inaccordancewiththerelevantlawsandregulationsofourcountry,thelistingCorporation,thecompanyexecutives,sponsors,sponsorstomakethepunishmentisrelativelylight.ListingCorporation,thedistortionoftheaccountinginformationfraud,illegalcostlistedillegalincomeisfargreaterthanafterthepayment.InHongkongtheHontexcase,theHongkongSFCtimelylaunchoftheinvestorrightsandinterestscompensationmechanism,prioritycompensationdeceivedinvestorseconomicloss,improveinvestorconfidence,butalsocanplaytheroleofillegalcostincreaselistingCorporation;atthesametimecancelsponsoragencyinvolvedthequalificationandgivenheavyfines,theeffectivesupervisionoftherecommendationinstitutiontoperformfunctionpractically,intermediarybusinessrules.AmericaEnronCorpfraud,thesecuritiesandExchangeCommissiontoUSAEnronCorphugefines,asktheEnronCorpinvestorspayfordamages,finesEnronCorpexecutivesandaccountants,therecommendationinstitution,andtheintroductionoftheSarbanesOxleyAct,increasepenaltiesforinvolvingpeople,greatlyimprovetheillegalcostlistingCorporationsfinancialinformationdistortion.TheSarbanesActissuedmorethantenyears,AmericanEnronthennoEnron,EnronChinaisfelldownafteraChineselistingCorporation,andthedeceptioninaccountingdistortionillegallowcosthasagreatrelationship,developedcountriesandregions,suchasHongkongUSApunishmentexperienceworthlearningandreference.ThroughtheanalysisofWanfugraduatecasethepunishmentmeasuresandthecontrastwithHongkongHontexcaseandAmericaEnronCorpfraudafterthediscovery,raisetheillegalcostlistingCorporationoftnedistortionofaccountinginformationisthekeytosolvetheproblemofaccountinginformationdistortion.Inthispaper,accordingtotheprincipleoftheruleoflaw,theprincipleofrationalagent,investorprotectionprincipleandscientificprincipleofprevention,proposedbyimprovingthelistingCorporation,thecompanyexecutives,intermediaryagenciesandrelatedpersonnelillegalcostaccountinginformationdistortiontoeffectivelysolvetheproblemofdistortionofaccountinginformationoflistingCorporation.TheproposaltoincreaseeffortstolistingCorporation,economicpunishmentorderedtowithdrawfromthemarketcompensationforlosses,industrypractitionersqualification,investigatedtheeffectsoflargeshareholderstotakeresponsibility;increasefines,theabolitionofcapitalofindustrypractitionersinvolvedintermediaryadvice;thepersonnelrecommendedtoincreasepenalties,expandthescopeofpenalties,cancelqualification.Todayspunishmentisinordertodevelopabettertomorrow,hopethatthroughimprovetheillegalcost,caneffectivelysolvetheproblemofaccountinginformationdistortionofthelistingCorporation,letWanfugraduatethispieceofthehistoryofthemoststringentticketbecomesinthehistorythefinalticket.keywords:Listingcorporation,Financialinformation,Distortion,Lllegalcost目录第一章引论1.1选题内容及意义1.2相关概念界定1.2.1我们国家上市公司定义1.2.2会计信息定义1.2.3会计信息作用1.2.4违规成本定义1.2.5违规成本分类1.2.6违规成本作用1.3国内外研究现在状况1.4研究方式方法1.4.1理论分析与对策研究1.4.2比照分析法1.4.3案例分析法1.5技术道路1.6本章小结第二章会计信息失真的危害及处理惩罚2.1会计信息失真的表现2.1.1无意失真2.1.2存心故意失真2.2会计信息失真的危害2.3会计信息失真的处理惩罚措施2.3.1会计信息失真的处理