【正文】 斷能力的目的。會(huì)計(jì)人員要強(qiáng)化服務(wù)意識(shí)，做好會(huì)計(jì)工作，提高服務(wù)質(zhì)量，履行好會(huì)計(jì)職責(zé)，才能維護(hù)好會(huì)計(jì)職業(yè)的良好社會(huì)形象。存量減持與增量減持同時(shí)進(jìn)行。只有股權(quán)結(jié)構(gòu)多元化，才能充分發(fā)揮股東會(huì)的作用。 建立獨(dú)立董事制度，加強(qiáng)董事會(huì)的獨(dú)立性 董事會(huì)在現(xiàn)代公司治理結(jié)構(gòu)中居于核心地位，其質(zhì)量的判斷由董事會(huì)獨(dú)立性、董事責(zé)任心和董事素質(zhì)三個(gè)要素組成。我國(guó)的監(jiān)事會(huì)制度，更多借鑒了德國(guó)、日本，尤其是我國(guó)臺(tái)灣地區(qū)的做法。由于對(duì)董事缺乏有效的制約措施，加之監(jiān)事會(huì)履行職權(quán)沒(méi)有程序上的保障，監(jiān)事會(huì)難以有效發(fā)揮監(jiān)督作用，形同虛設(shè)。本文通過(guò)會(huì)計(jì)信息質(zhì)量與公司治理結(jié)構(gòu)關(guān)系的研究，進(jìn)一步了解會(huì)計(jì)信息質(zhì)量對(duì)完善公司治理結(jié)構(gòu)的相互影響。首先我要感謝王蕓老師對(duì)我的悉心指導(dǎo)，老師的指導(dǎo)給我的論文提供了保障，使我能更好更有信心的保質(zhì)保量地完成畢業(yè)論文。 再次向各位表示衷心的感謝，在今后的日子里我不會(huì)忘記老師、同學(xué)朋友們對(duì)我的幫助和支持，我也會(huì)在以后的工作生活中努力拼搏，用優(yōu)異的成績(jī)報(bào)答老師同學(xué)對(duì)我的關(guān)愛(ài)，希望你們繼續(xù)支持我，謝謝！ 四川大學(xué)錦城學(xué)院本科畢業(yè)論文 會(huì)計(jì)信息質(zhì)量與公司治理結(jié)構(gòu)關(guān)系分析 3 會(huì)計(jì)信息失真的成因分析與對(duì)策 張旭祥 西南師范大學(xué) 計(jì)算機(jī)與信 息科學(xué)學(xué)院 , 重慶 400715 會(huì)計(jì)信息失真和公式作假作出深刻分析。會(huì)計(jì)信息要求企業(yè)履行它們的法律義務(wù)并維持正常的經(jīng)濟(jì)秩序。本文將試圖從經(jīng)濟(jì)學(xué)的角度來(lái)對(duì)會(huì)計(jì)信 在 市場(chǎng)經(jīng)濟(jì)環(huán)境下，市場(chǎng)環(huán)境的改變會(huì)對(duì)當(dāng)事人階層的利益造成很大影響。這一手法之所以行之有效是因?yàn)槲覀兊姆上到y(tǒng)還不夠完善。這是一個(gè)謹(jǐn)慎的選擇，在非法義務(wù)之下這可能是一個(gè)權(quán)宜之計(jì)，應(yīng)對(duì)緊急困難的策略。當(dāng)形勢(shì)所逼時(shí)，會(huì)計(jì)信息的質(zhì)量也就得不到保證了。由于現(xiàn)在企業(yè)所有權(quán)和經(jīng)營(yíng)權(quán)的分開(kāi)，所有者委托他的代理人對(duì)他的財(cái)產(chǎn)進(jìn)行經(jīng)營(yíng)和管理。通常來(lái)說(shuō)，代理人的工作是看不見(jiàn)的。 在我們國(guó)家，那些國(guó)有企業(yè)由大部分人所有。這意味著會(huì)計(jì)人員在被政府任命，代表著國(guó)家利益，作為一個(gè)政府體制下的會(huì)計(jì)人員，監(jiān)督和監(jiān)查著眾企業(yè)的經(jīng)濟(jì)活動(dòng)。在這樣的條件下，會(huì)計(jì)作為企業(yè)的一員，由于相同的利益與企業(yè)綁在一起，共同承受損失與盈利，從這個(gè)觀(guān)點(diǎn)來(lái)看，會(huì)計(jì)很可能不具有監(jiān)督作用，因?yàn)樯虡I(yè)會(huì)計(jì)的監(jiān)督作用建立在企業(yè)的利益之上。 激勵(lì)和約束機(jī)制在現(xiàn) 代企業(yè)中日益成為重要的一環(huán)。因?yàn)樗姓邲](méi)有實(shí)質(zhì)性的地位，股東們，人事部門(mén)，還有監(jiān)管部門(mén)將會(huì)代表所有者運(yùn)用它們的監(jiān)督和限制權(quán)利。盡管這樣，我們的國(guó)有企業(yè)并未實(shí)現(xiàn)產(chǎn)權(quán)的明晰化，所有他的內(nèi)部權(quán)利不能很好的發(fā)揮。在以上基礎(chǔ)上，經(jīng)營(yíng)主體沒(méi)有完全權(quán)利掌握會(huì)計(jì)管理的事務(wù)權(quán)，才能以引導(dǎo)會(huì)計(jì)信息的合理化。 進(jìn)一步改善激勵(lì)和約束機(jī)制 為了法人的責(zé)任，權(quán)利和利益，一個(gè)合理的激勵(lì)和約束機(jī)制需要建立起來(lái)。自留價(jià)值和附加價(jià)值都需要同工酬，業(yè)主權(quán)利利益一樣有用增長(zhǎng) 的空間，并防止內(nèi)部的陰謀關(guān)系。 不可否認(rèn)，篡改會(huì)計(jì)信息會(huì)使經(jīng)營(yíng)者承擔(dān)自砸招牌和增加原料成本的風(fēng)險(xiǎn)。 四川大學(xué)錦城學(xué)院本科畢業(yè)論文 會(huì)計(jì)信息質(zhì)量與公司治理結(jié)構(gòu)關(guān)系分析 3 Analysis of the Causes for Distortion in Accounting Information and the Solutions for It ZHANG Xuxiang Sc hool of Comp uter a nd Information Scie nc e , Southwest China Normal University , Chong qing 400715 , China Abstract : This article discusses the problem for accounting information distortion profoundly. Form the economic perspective , the author thinks the main causes for accounting information distortion are that it is influenced by market environment change , by multitiered proprietoragent relations and intersts of different principals , by accounting management system and by asymmetrical motivation and constraint mechanism. The author also offers some solutions to this problem : ( 1) Defining property rights rationalizing relationship among them. ( 2) Simplifying propertyagent relation tiers. ( 3) Improving motivation and constraint mechanism further. ( 4) Strengthening penal policy to reduce anticipated risktaking returns of operators. Key words : accounting information 。from a perspective of economic policy , its plays a key role in guiding personnel concerned or interest groups invloved to make economic decisions and to set economic goals. However , over the last few yesrs , the quality of accounting information has been unsatisfactory. Information distortion harms the state and public legal interests , intervenes with normal market economy order and bees a hindrance to the state macroeconomic management and rational distribution of sociaal resources , which has attracted widespread attention. This article , from the perspective of economics , attempts to make a thorough analysis of accounting information manipulation and to formulate countermeasures. 1 Analysis of Accounting Information Manipulation and its Reasons Accounting information manipulation means the parties concerned planned and deliberate distortion of information in their accounting , in order to achieve their goals 四川大學(xué)錦城學(xué)院本科畢業(yè)論文 會(huì)計(jì)信息質(zhì)量與公司治理結(jié)構(gòu)關(guān)系分析 3 such as raising their dividend , earning shareholders’trust , activating stock prices , showing their sales and strong ability to pay back loan , concealing their losses , preventing shareholders from gaining more bonuses , evading or lowering taxes , increasing stable accumulation fund , reducing share prices to take back shares in stock , etc. It will be seen that there are quite a few reasons for accounting information manipulation. Economically , the chief resons are sa follows : Influenced by Market Environment Change Under the circumstance of the market economy , market environment change exerts a great impact on the interests of the market economy principal sector. In general , market environment consist of products , change of labour markets ,change of existing supply demand relationship , fierce or weak market petition , international market change , fluctuation of essential factors or production and change of economic periods , etc. The market petion has been growing fierce and the market principal sectors are inclined to be in unfavorable position and be overwhelmed with by market petition or petitorsπ pressure. If the principal sectors possess no capability of controlling market , they are likely to replenish their etive force , for the purpose of obtaining undeserved prof its. Such a means still remains feasible because our legal system is not sound enough. When economy thrives , information manipulation tends to be obscured by temporary prosperity , or to lie dormant . In economic depression , the principal sectors of the market have no strong confidence and try every means to bring themselves through such a plicated economic situation. Here accounting information distortion readily es into use. It is a careful choice , under an illegal obligation and possibly an expedient measure , or a strategy for emergent difficulty. Because of violent petition , accounting information manipulation will e out , under the stimulus of