论文标题:上市公司会计报表造假的民事责任主体之分析
Analysis of Fake Accounting Reports of Listed Companies and the Main Civil Liability for Fake Statements
论文作者
论文导师 李平,论文学位 硕士,论文专业 法律
论文单位 四川大学,点击次数 306,论文页数 54页File Size2468K
2006-04-01论文网 http://www.lw23.com/lunwen_1466797/
false accounting reports; Civil liability; the Main responsibility; the obligation of good faith
近年来，上市公司会计造假成为国内外资本市场面临的一个严峻挑战，由此而引发的上市公司会计监管改革成为全球公司治理与资本市场改革的焦点。虽然理论界和实务界对我国上市公司会计造假进行了较为广泛的分析和研究，并从不同角度提出了一些解决思路和对策，但作为公众公司，上市公司利益相关者的预期利益目标是极其复杂的，由此决定他们造假的目的和动机是不同的。随着改革开放的深入和社会主义市场经济的发展，上市公司的会计报表的生产及公布所面临的社会经济环境已发生了巨大的变化，一方面是所有制结构多元化、投资主体的多元化、资本市场的建立和发展，会计信息成为改善经营管理、评价财务状况、防范经营风险、作出投资决策、进行宏观调控等实现众多主体的利益需要的重要依据。上市公司会计报表不仅需要披露过去一个会计年度的相关信息，同时也披露未来预测信息；报告使用者不仅要求了解准确反映公司基本情况的历史信息，而且更多地希望了解企业的未来发展趋势。上市公司会计信息的披露不能漫无边际，必须实事求是，客观公正地进行信息披露，但是，目前我国上市公司在报表上大做文章，严重歪曲对外所披露的会计信息，此即为本文所要谈论的会计报表造假问题。本文对此从以下几个方面进行论述： 首先，明确了会计报表的构成。上市公司的信息披露主要是以会计报表为主轴，以报表附注及财务状况说明书作为必要的补充，其中会计报表又以资产负债表、损益表、现金流量表为核心。所披露的信息在总体意义上分为二类：一类是经过一段时期后资源流动的结果，主要由利润表和现金流量表提供；另一类是在特定时点资源的状况，主要由资产负债表提供。 其次，论述了上市公司会计报表造假的基本含义。所谓会计报表造假行为是指在会计核算及会计报表编制的过程中违反会计法规、会计准则和会计制
Summary: With the deepening of reform and opening-up and development of the socialist market economy, the social and economic environment of listed companies has undergone dramatic changes. The accounting reports of Listed companies are the basis for the capital market establishment, improved business management, evaluation of financial status, operating risks prevention, investment decisions making, realization of the interests of the shareholders. Disclosure of accounting reports of listed companies not only needs the relevant information in the last fiscal year, but future development as well. Accounting report should accurately reflect the historical information the company, and the future trends of enterprise, the disclosure of such information must be realistic, objective and impartial i However, distortion of accounting reports of listed companies is overwhelming nowadays In my paper, the topic of fake accounting reports of Listed companies and the main civil liability for fake statements will be discussed in following parts:Firstly, Paper presents a clear defination of the accounting reports. Accounting report is the key for information disclosure of listed companies, with notes of accounting report and fiscal specifications as a necessary complement. Accounting report include liability reports, balance sheet , profit and loss report, cash-flow. information disclosed in the overall sense is divided into two categories : one category is the result of a period after the results of resource flows, and cash-flow primarily by a profit report; Another is the situation in a particular time resources, primarily by the balance sheet.
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