摘要
财务造假指的是公司在生产经营活动中，通过编造、隐瞒财务资料，欺骗投资人或者其它利害关系人，从而使会计报表的真实性和经济效益发生变化。会计信息失真是一种严重的经济现象，它对企业、投资者、社会、国家等方面都有很大的危害。文章从会计信息失真的概念、产生的原因及对会计信息的影响出发，对我国现行会计信息披露制度中的监督责任不清、监督手段不够完善、监督部门间的合作不够等问题进行了剖析。本文从加强金融监管的法律法规、加大监管的力度和方法、加强对投资者的保障机制等方面提出了相应的对策，以保证金融监管的有效性和可行性。通过对我国上市公司会计信息披露的现状和监督机制的分析，希望能够引起社会的高度重视，为政府的政策制定提供借鉴。
关键词：财务欺诈，监管体制，加强监管，投资者保护.
Abstract
Financial fraud refers to the fact that an enterprise makes false statements or conceals financial information to mislead investors or other stakeholders, so as to alter the true status of financial statements and economic benefits. Financial fraud will bring bad influence to the enterprises, investors, the society and the nation. From the definition, the reason and influence of financial fraud, the author analyzes the problems of the current financial regulation system, such as unclear responsibility, inadequate regulation and lack of coordination among regulators. Suggestions have been made to perfect the laws and regulations of financial supervision, to strengthen the supervision measures, and to make sure they are effective and realistic. This article aims at revealing the status quo of financial fraud and the existing problems in the supervisory system, which has aroused wide attention from the society.
Key points: Financial fraud, regulation, regulation, regulation, investor protection
目录
摘要 1
Abstract 1
1绪论 3
2我国会计信息失真问题的研究 3
2.1会计欺诈行为的界定与分类 3
2.2我国会计信息失真的成因 3
2.3会计信息不实 4
3我国会计信息失真监督机制中的问题 4
3.1管理职责不明 4
3.2缺乏有效的管理工具 4
3.3规制者间的合作不足 5
4 强化金融监督 5
4.1健全金融监督管理的法规 5
4.2更多的管理努力和工具 5
4.3建立投资者保障制度 6
5结论 6
参考文献 8
