摘要
上市公司提供的信息质量不高，尤其是会计信息常常存在着误导、虚假和重大遗漏的情况，严重损害了中小投资者的利益，已成为世界各国普遍存在的现象。
我国上市公司会计信息披露失真现象的泛滥，严重阻碍了证券市场从无效市场向有效市场的发展进程，违背了证券市场公开、公平、公正和诚实信用的基本原则。因此，研究我国上市公司会计信息披露失真现象对促进我国证券市场持续健康发展意义特别重大。
真实的会计信息，是指生产会计信息的程序符合会计制度、会计准则以及相关的法律、法规等法定规范标准，在所有重大方面都能公允地反映会计主体的财务状况、经营成果及现金流量情况的会计信息。由于难以从会计信息结果本身判断和评价会计信息的真实性，所以在实践中真正奉行的只能是相对真实的会计信息，遵循程序理性观的真实性。
本文主要对上市公司会计信息披露失真的原因进行分析并进而提出相应的改进和完善方法。
从上市公司内、外部的角度看，导致上市公司会计信息披露失真的因素分为两大方面，即存在于上市公司内部和上市公司外部两大方面的因素。
从上市公司内部角度来看，有公司内部治理机制，内部控制制度及会计行业诚信道德水平等三个因素导致其会计信息披露失真。
第一，我国内部治理机制的核心问题在于没有处理好上市公司内部的权利分立和相互制衡。解决这一问题的关键在于建立四类有效的内部制衡机制：股东大会与董事会之间的制衡、董事会与经理层之间的制衡、股东大会与监事会之间的制衡及监事会与董事会和经理层之间的制衡。第二，完善内部控制制度应做好几方面的工作：建立严格的内部牵制制度；更新会计模式，把内部控制的理念延伸到会计资料之中；建立健全内部审计制度：营造重视内部控制的氛围等。第三，应建立一种广泛的会计道德，包括会计职业道德和社会会计道德两个内容。
从上市公司外部角度来看，下列几个因素导致其会计信息披露失真：
其一是审计主体即注册会计师因素。建立审计机制与完善行业自律管理体系是当务之急。
其二是监管主体即证券监管机构因素。当前监管主体应加强对注册会计师执业情况的检查和自身的建设。
其三是相关法律法规因素。细分为会计标准即会计准则、会计制度等因素和相关法律如《会计法》、《证券法》、《公司法》、《注册会计师法》及《民法》、《刑法》等因素。
其四是证券市场其他深层次因素。证券市场未来发展的思路是：进一步转变政府职能；健全证券市场结构；提升上市公司的系统能力，依照组织效率的要求对公司进行全面的战略重建和管理再造。
最后，本文对我国加入WTO后治理上市公司会计信息披露失真的未来作出展望。
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 specially 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 causes 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 exist 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 three 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 LawM Civil Law)) , (PenalLaw)), etc.
The four factor is other deep level factors in the stock market. Stri
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