公司治理与上市公司会计信息披露研究(论文11000字)
摘 要
在现代资本市场中,对上市公司信息披露的要求源于管理层和股东之间的信息不对称和利益冲突,而这恰恰是公司治理中所要解决的重大问题。我国上市公司治理结构的缺陷已经成为影响会计信息披露质量的最根本原因。信息披露的会计数据来源于会计信息系统,会计信息系统一方面是联系公司治理系统和公司管理系统的纽带,是公司治理系统和管理系统得以正常运转的基础;另一方面,会计信息系统的健全及其作用的发挥也离不开公司内部有效的组织运作和公司治理结构对其的引导和控制,二者相互影响、相互制约。
会计信息是投资者了解上市公司经营状况及作出投资决策的重要依据，其披露信息的有效性意义重大。高速发展的市场经济难免会出现问题，许多企业为获取暴利，不惜违规披露会计信息，这不仅严重损害了投资者的利益，也给资本市场增加了风险。本文结合“金亚科技财务造假案”对上市公司会计信息披露所反映出的公司治理问题及其原因进行分析；同时针对金亚科技造假事件中暴露出的问题，提出针对性的意见，希望通过改善上市公司治理以达成会计信息披露质量提高的效果。
关键词： 公司治理，会计信息，披露，财务造假
Study of corporate governance and accounting information disclosure of listed companies
ABSTRACT
In the modern capital market, the demand for information disclosure of listed companies comes from the information asymmetry and conflict of interest between management and shareholders. The defects of the governance structure of Listed Companies in China have become the most fundamental reason for the quality of accounting information disclosure. The information disclosure of the accounting data from the accounting information system, accounting information system on the one hand is the link between corporate governance system and corporate management system, is the foundation of corporate governance system and management system to normal operation; on the other hand, the accounting information system and its role also cannot do without effective internal organization the operation of corporate governance and the guide and control, the two interact with each other.
Accounting information is an important basis for investors to understand the operating conditions of listed companies and make investment decisions. The rapid development of the market economy is bound to be a problem, many enterprises in order to obtain huge profits, illegal disclosure of accounting information, which not only seriously damaged the interests of investors, but also to increase the risk of capital markets. The essay analyzes "corporate governance issues reflects on the accounting information disclosure of listed companies geeya financial fraud case and its reason; at the same time to expose geeya fraud problems, put forward specific opinions, hopes to improve the governance of listed companies to achieve the effect of improve the quality of accounting information disclosure.
KEYWORDS：corporate governance，accounting information，disclosure， financial fraud
目 录
引言 1
1 公司治理与上市公司会计信息披露 3
1.1 公司治理的概念 3
1.2 上市公司会计信息披露的概念 3
1.3 公司治理与上市公司会计信息披露的关系 3
2 金亚科技会计信息披露违规案例分析 5
2.1 背景介绍 5
2.2 金亚科技会计信息披露存在的问题 5
2.2.1 信息披露不真实 5
2.2.2 信息披露不及时 7
2.2.3 信息披露不全面 8
2.2.4 信息披露不规范 8
2.3 “金亚科技案例”所反映出的公司治理问题 8
2.3.1 股权结构过于集中 8
2.3.2 董事会功能弱化 9
2.3.3 监事会形同虚设 9
2.3.4 会计人员缺乏职业道德 10
2.3.5 外部监管不到位 10
3 完善上市公司会计信息披露的建议 11
3.1 优化公司股权结构，充分发挥董事会的作用 11
3.2 构造一个有效分工的监事会 11
3.3 建立有效的员工激励机制 12
3.4 加强制度建设，营造有效的外部治理环境 12
3.4.1 完善相关法律法规，提高违法成本 12
3.4.2 加强监管力度 13
3.4.3 提高会计信息审计监督有效性 13
参考文献 14
后 记 15 |
