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财务信息失真可以制造虚假繁荣、引发经济膨胀、增长人们的期望值等,这无疑增添了社会的不安定因素,很可能引发社会动荡。财务信息与投资者的投资决策、债权人的信贷决策、对企业经济价值与社会价值的评价、政府对微观企业的控制、企业经营管理者的素质评价等,都密切相关。本文就中国企业信息失真原因分析及治理对策做了相关探索,以期能够为完善我国企业信息披露规范提供一些借鉴。
Financial information distortion can create false prosperity, triggering economic expansion, increasing people’s expectations, which undoubtedly added to the social instability, is likely to trigger social unrest. Financial information is closely related to investor’s investment decision, creditor’s credit decision, evaluation of enterprise’s economic value and social value, government’s control over micro-enterprise and quality evaluation of enterprise’s managers. This article makes an exploration on the causes of information distortion in Chinese enterprises and the countermeasures for their management, with a view to providing some reference for improving the information disclosure standards of Chinese enterprises.