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一段时间以来,我国上市公司会计信息失真问题屡禁不止。笔者认为,问题不是出在会计制度或准则本身,而是出在执行机制缺乏效率,会计规范得不到严格地运用。因此,治理会计信息失真需从以下几方面入手。1、推行国有股减持和分持。会计信息失真在很大程度上派生于公司产权结构。一般认为,当公司股权具有相对集中度、有多个相对控股股东并存时,有利于加强公司治理机制的制衡力度,从体制内防止会计信息失真,保护投资者利益。实行国有股减持使国家股权进一步降低并产生多个有能力和积极性控制企业的社会股东,这是会计信息失真的
For some time, the accounting information distortion of listed companies in our country has been repeatedly banned. The author believes that the problem is not in the accounting system or guidelines itself, but rather in the lack of efficiency of the implementation mechanism, accounting standards can not be strictly applied. Therefore, the management of accounting information distortion from the following aspects. 1, the implementation of state-owned shares reduction and sub-holding. Accounting information distortion to a large extent derived from the company’s property rights structure. It is generally believed that when the company’s shareholding is relatively concentrated and there are a plurality of relative controlling shareholders coexisting, it is helpful to strengthen the checks and balances of the corporate governance mechanism, prevent the accounting information from being distorted and protect the interests of investors within the system. The reduction of state-owned shares and the further reduction of state-owned shares and the generation of a number of social shareholders capable and motivated to control their enterprises are the distortion of accounting information