上市公司会计信息披露的真实性与虚假陈述研究

“客观真实”是一种哲学智慧,是司法实践追求的理想目标;而“法律真实”代表了一种典型的法律家思维,是一种经验智慧,是司法实践追求的现实目标。会计活动和司法活动有许多相似之处,判断会计信息真实性的现实标准只能是法律真实,而不是客观真实,会计标准是衡量法律真实的直接依据。会计信息虚假陈述一般包括虚假记载、误导性陈述、重大遗漏和不正当披露四种形式,它们都是建立在对会计信息“重大事件”判断的基础之上的。     

浅淡会计信息的真实性

<正>一、会计信息的真实性会计信息的真实性是客观内容和主观形式的统一。对会计信息的真实性及客观性,可以从以下几个方面理解:(一)结果真实观会计信息的真实性具有多重涵义。一般地,真实性是指会计本身所具有的如实、客观地反映特定主体所发生的事项及交易等,公允地、如实地披露其财务状况、经营成果及现金流量的一种质量特性。显然,这里的真实性强调的是会计信息系统运行的结果———无论采用什么样的会计规则与程序,生产出来的会计信息只要符合以上标准便是真实的,对于这种理想的真实性,不妨称其为结果真实。     

浅淡会计信息的真实性

一、会计信息的真实性会计信息的真实性是客观内容和主观形式的统一。对会计信息的真实性及客观性,可以从以下几个方面理解:(一)结果真实观会计信息的真实性具有多重涵义。一般地,真实性是指会计本身所具有的如实、客观地反映特定主体所发生的事项及交易等,公允地、如实地披露其财务状况、经营成果及现金流量的一种质量特性。显然,这里的真实性强调的是会计信息系统运行的结果———无论采用什么样的会计规则与程序,生产出来的会计信息只要符合以上标准便是真实的,对于这种理想的真实性,不妨称其为结果真实。     

浅议我国刑事证明标准

证明标准是指运用证据对案件事实进行证明应该达到的程度.对于这一证明标准性质的认识存在着客观真实论和法律真实论的分歧.本文对客观真实论和法律真实论进行了简单的探讨,认为法律真实论更具有科学性和可行性,并在此基础上试图对我国刑事证明标准的层次性做出有益的探索.     

论法律真实与客观真实

关于法律事实的认定,学界有客观真实说和法律真实论说两大理论,随着我国法治建设的发展和法学理论研究的深入,笔者开始了对事实认定理论的反思,并就这个问题发表了自己的看法。     

证明标准讨论——客观真实与法律真实之争

众所周知在刑事诉讼活动中证明标准有着非常重要的地位，近年来当法律真实这一概念提出之后，就受到了客观真实论者的猛烈抨击和质疑。由此学界对究竟应该以客观真实还是法律真实为标准一直存在着争议。在司法实践中，我们也发现现行的证明标准确实存在缺陷，针对这一问题笔者提出了自己的看法，即认为应该将客观真实与法律真实有效的结合起来，真正实现法律的公正与效率。     

企业会计信息失真的危害及治理对策

一、企业会计信息失真的现象及危害 会计信息失真是指会计信息的形成与提供违背了客观的真实性原则,不能正确反映会计主体真实的财政状况和经营成果。它突出表现在：     

会计信息失真的探讨与处理

会计既是一项管理活动又是一套信息系统,它将整合完整的财务信息提供给管理当局、投资者、债权人、监管部门等.会计信息的真实性对企业管理和促进社会和经济发展的重要性不言而喻,因此就要求财会人员能够科学、严谨地提供真实、有效的会计信息,确保企业健康、持续的发展.另一方面,会计信息的真实性也有利于国家根据经济主体情况进行宏观调控.会计目标的实现要以真实、客观的信息为依据,二者相互联系、相互作用.本文将重点研究会计信息失真及解决措施,希望找到解决实际工作中遇到问题的方法.     

关于会计信息真实性的几点看法

所谓会计信息的真实性，是指会计信息真实、客观地反映各项经济活动，准确地揭示各项经济活动所包含的经济内容。会计信息的真实性是对会计核算工作和会计信息质量的基本要求，可以说，真实性是会计信息的生命，没有了真实性，会计信息的有用性就会削弱，严重的还会给国家、给人民、给社会带来不可弥补的损失。这是因为，会计作为一个经济信息系统，其提供的信息是国家宏观经济管理部门、企业内部经营管理部门及有关方面进行决策的依据。如果会计信息不是真实、客观地反映企业经济活动的实际情况，势必无法满足各有关方面了解企业情况、进行…     

会计信息的高质量与会计信息失真

一、会计信息的真实性与高质量的关系客观性原则要求会计信息必须真实(客观)地反映企业的财务状况和经营情况,同时这些信息应该是可验证的,具有可靠性。可见真实性与高质量的关系是:高质量包含真实性,真实性又影响着高质量的实现。会计信息的高质量还存在着一个标准的问题。中国证监会副主席史美伦在一次演讲中指出:要贯彻高质量信息披露理念,就要求上市公司披露的信息真实而有效;评判信息披露质量高低的主体是广大投资者,只有投资者认为所披露的信息是真实有效的,这种信息披露才是高质量的。这充分说明评判高质量的主体标准是广大投资者,客体标准为真实有效,二者缺一不可。同时,笔者还认为真实性和高质量具有相对性:真实性主要是针对投资者而言,是为了其投资决策的正确性,这是从微观角度来讲的;高质量主要是针对国家政府主管部门而言的,是为了保证其制定的政策有利于宏观经济的发     

上市公司会计信息失真的原因分析和治理

以上市公司本身、会计师以及会计师事务所为分析目标，对会计信息失真的动机和原因进行了分析，并从建立产权清晰、权责明确的现代企业制度、逐步培育完善经理人市场、完善注册会计师制度等方面提出了具体的解决对策。     

The Costs of Implementing Regulatory Changes: The Truth in Savings Act

Although the cost of banking regulation has been a controversial issue for many years, little empirical evidence is available. This study provides new evidence on the effect of the amount of required changes on start-up compliance costs, using data from a survey of the costs of implementing the Truth in Savings Act. The finding, that start-up compliance costs were insensitive to the extent of changes required to implement the regulation, has important implications for regulatory policy. It suggests that a general requirement to alter an infrequent practice may impose nonnegligible costs on all banks, not only those banks that must make substantive changes in their practices. This finding argues against a policy of making frequent minor revisions in regulations. Instead, a policy of delaying revisions until some number have been accumulated and then making infrequent major revisions of regulations may reduce implementation costs by allowing banks to exploit economies of changing practices.     

The change on the foundations of the Turkish accounting system and the future perspective

Accounting is a social construct and shaped by the society in which it operates. Needs of society are the most important influencing factors in the development of accounting in a country. Though in today's open system societies, the change in the accounting is inevitable, it should not be forgotten that accounting is not only a practice but also a discipline which has got theoretical and historical backgrounds. In this regard, this paper notes the changes in Turkish accounting system from the theoretical and historical perspectives.     

An exploration of the competitive value of an accurate accounting system

The value of an accurate accounting system is compared to one that introduces a cross-subsidy. In a two-product experimental market the accurate system is shown to provide value when a competitor has a system that introduces a cross-subsidy. The value appears to arise from better product-mix decisions. But it is likely that this value is transitory, explaining in part why observational studies of practice have found it difficult to document sustained value from improved information systems.     

利益相关者理论下的会计政策选择研究

利益相关者理论是在契约理论的基础之上丰富和发展起来的,其根基并没有超脱企业契约的范畴,是环境推动的结果.企业之所以能够存在,不仅与股东和经理人员有关,而且与消费者、债权人、供应商、员工和政府等紧密相关.企业是利益相关者结成的关系契约,利益相关者的价值最大化是利益相关者理论下的会计政策选择的目标.会计政策选择权属于企业的剩余控制权,从利益相关者理论角度看,会计政策选择权应属于利益相关者.利益相关者通过不同的方式影响着企业,进而通过相应的公司治理结构和具体运行机制进行会计政策选择,并受到一定外在约束机制的制约.以利益相关者理论为基础,遵守会计政策选择的原则、在相应会计政策选择的内外约束机制下,达成利益相关者的价值最大化目标.     

Accounting research: An analysis of theories explored in doctoral dissertations and their applicability to Systems Theory

This study examined theories used in accounting doctoral dissertations and found that dissertations in this discipline test theories drawn from economics, finance, psychology, and sociology, with 53% from economics and finance and 27% from psychology. Further, a primary conclusion of this paper is that doctoral research in accounting explores subsets of organizational activity consistent with the premises of Systems Theory.     

A true account

A central professional accounting value is expressed in the imperative to give true accounts. This paper explores some philosophical background to the concept of truth, and develops a novel approach to accounting truth that sheds some light on how true accounts can be given in a wide range of discursive environments.

This approach depends upon the observation that true statements must not only be coherent with each other, but must also be coherent with the possibility of the discourse within which they occur. A demonstration that an accounting report was true would comprise an appropriately conditionalised demonstration that its falsehood was incoherent with the possibility of giving any account at all.

This is a much less restrictive requirement than would be implied by a representational account of truth, or by a theory of accounting fundamentals which depended on a sensory/empiricist epistemology. It does, however, allow for a kind of theoretical progress that both these approaches have failed to demonstrate.     

The Methodology of Early Accounting Theorists

If, as Watts and Zimmerman (1986) suggest, a unique methodological foundation is the hallmark of a mature discipline, accounting fails to qualify. In this article, methodological arguments of accounting theorists in the first part of this century are examined. 'Pattern Modeling' is suggested as a basis for methodological appraisal. The conclusion reached is that the major theoretical works in accounting were methodologically unsophisticated-particularly in comparison with other disciplines such as economics.