摘要
上市公司会计诚信问题不仅关系到企业自身的业务增长,更关系到我国市场经济的健康发展。目前我国上市公司会计诚信缺失主要表现为利用虚假会计信息上市、虚报会计核心指标信息和高管失信违规高发。会计诚信缺失的具体原因主要为:上市公司治理结构不合理,审计监督不严格,企业会计制度不完善,会计信用诚信体系不健全。提出以下对策建议:完善上市公司治理结构,加强外部审计监督体制建设,完善会计准则,建立健全会计信用诚信体系。
Accounting integrity of listed companies is not only related to the business growth of enterprises,but also related to the healthy development of market economy in China. At present,the performance of accounting integrity of listed companies in China is such as serious problems of false listing,frequent overstatement of accounting information and high incidence of breach of trust by executives. The specific reasons for the lack of accounting integrity are mainly the non-standardized governance structure of listed companies,the lack of strict external audit supervision system,the imperfect accounting system of state enterprises,and the imperfect accounting credit integrity system.This paper puts forward some suggestions on how to regulate the governance structure of listed companies,strict external audit supervision system,perfect the accounting system of national enterprises and perfect the accounting credit integrity system.
作者
高志勇
Gao Zhiyong(Harbin University of Commerce, Harbin Heilongjing 150001)
出处
《对外经贸》
2018年第8期159-160,共2页
FOREIGN ECONOMIC RELATIONS & TRADE
关键词
上市公司
会计诚信
公司治理结构
信用体系
Listed Companies
Accounting Integrity
Corporate Governance Structure
Credit System
