我国上市公司会计信息披露/Research on the Accounting Information’s Publishing Losing True of
The quantity of information that listed companies provide is not high. Particularly the accounting information usually consists of misleading; deceitful or omitted information. It had badly injured the small parts of investors’ benefits and had become a widespread phenomenon in the world.
In our country accounting information’s publishing losing true of the listed companies has seriously obstructed the stock market’s developing from invalid market to valid market and has disobeyed the stock market’s basic principles of openness, fairness, justness and the honest reputation. Therefore, researching the phenomenon of accounting information’s publishing losing true in listed companies has especially important meaning to promote stock market’s developing continuously and healthily.
The true accounting information means that the procedure of producing accounting information is in accord with the accounting system, the accounting standard and related laws, etc. It is an accounting information which in all important aspects can really reflect the accounting unit’s financial condition, operation fruits and cash flux. Because it is difficult to evaluate and judge whether the accounting information is true or not from the result itself, in the fulfillment we can only carry out the oppositely true accounting information, which following the true of procedure’s reasonableness.
The thesis is mainly aiming at researching the caused that make accounting information’s publishing losing true of the listed companies and accordingly put forward measures to better and perfect it.
Seeing from the angle of the listed companies inner and external factors there are two big aspects that is inner and external factors.
Considering from the inner factors there have three greatest factors, that is corporate governance, inner control and accountant vocation’s credit and ethic, cause its accounting information’s publishing losing true.
Firstly, the core problem that exists in our country’s corporate governance is the inner parts’ separate rights and mechanism of check and balance is out of order. The key to resolve this problem is to establish four valid types of internal mechanism of checks and balances. That is, the check and balance between the shareholders' meeting and the board of directors, the check and balance between the board of directors and the manager layer, the check and balance between the board of directors and the supervisor meeting, the check and balance between the supervisor meeting and the board of directors adding the manager layer. Secondly, to perfect the inner control system we should do several works well which consisting of establishing strict inner diversion system, renewing
accountancy mode to extend the thought of inner control to accountancy data, establishing the inner audit system, constructing the ambience thinking much of the inner control, etc. Thirdly, we should establish an extensive accountancy ethic. It includes two contents. One is accountants’ occupation ethic; the other is accountants’ social ethic.
Considering from the external factors the following factors cause accounting information’s publishing losing true of the listed companies:
The first factor is the main body of audit which is namely the chartered public accountant (CPA). The urgent matter of the moment is to establish audit mechanism and to perfect the vocation’s management system of restricting itself.
The second factor is the main body of supervising which is namely the stock certificated organization. On the one hand it should enhance the check power to the chartered public accountant’s work. On the other hand it should strongly build itself.
The third factor is the related regulations and laws. It can be subdivided into two factors. One is the accountancy standard, namely accountancy standard and accounting system. The other is some related laws such as 《Accountancy Law》, 《Stock Law》, 《Company law》 , 《CPA Law》 《Civil Law》 , 《Penal Law》, etc.
The forth factor is other deep level factors in the stock market. Striking thoughts of the stock market’s future development is provided in this thesis. Firstly, the government’s function should be further changed. Secondly, we should perfect the stock market’s configuration. Thirdly, system ability of the listed company should be promoted. Fourthly, we should strategically build up the company and rebuild its management system completely according to the request of organization’s efficiency.
In the end, outlook is made on changing accounting information’s publishing losing true of the listed companied after out entering into the WTO are discussed.