上市公司会计信息失真的原因及对策

上市公司严重的会计信息失真问题 ,已成为困扰我国经济体制改革与发展的难题。我们要从上市公司所处的证券市场环境 ,公司治理结构 ,社会监督体系这三个方面来分析上市公司会计信息失真的原因 ,并采取相应的对策 :发展多元化的上市公司再融资方式 ,规范上市公司行为 ,完善公司治理结构 ,加强注册会计师行业建设等。

On Causes and Countermeasures of Public Corporations' False Accounting Information

The issue of public corporations' false accounting information has aroused nation-wide attention. It has slowed down the reform of economic system. This paper presents an analysis of this problem from the perspectives of the environment of security market, corporate govername and social supervision system. In addition, refiancing Channed, Standardizing public corporations' behavior, improving corporate governance and reinforcing the cultivation of CPA (Certified Public Accountant).