摘 要：随着经济发展，经济全球化进程的加快，会计信息逐渐凸显出其重要性，因而会计信息失真问题也引起了世人的广泛关注。上市公司会计信息失真问题所带来的经济后果十分严重。它损害投资者的利益，削弱了市场对资源的有效配置，并且了影响了国家证券市场的健康发展。本文共分五大部分，首先介绍了国内外上市公司会计失真的概况，阐述了影响会计信息失真的环境，分析了会计信息失真的表现，然后从产权制度、公司内部监管、社会监管等角度探讨了我国上市公司产生会计信息失真的主要原因，并针对这些原因提出了一些解决上市公司会计信息失真的对策方法，包括完善产权制度、完善公司监事会、完善独立董事制度、加强社会监管、提高从业人员的法律道德意识等。
关键词：会计信息 失真 原因 治理对策
ABSTRACT： With economic development, accelerate the process of economic globalization, the accounting information gradually highlighted its importance, and thus distortion of accounting information also attracted world wide attention. Public Company Accounting Information Distortion caused very serious economic consequences. It damages the interests of investors and undermine the market for efficient allocation of resources, and the impact on the healthy development of the national securities markets. This paper is divided into five parts, first introduced the domestic and foreign listed companies accounting distortion overview describes the environmental impact of accounting information distortion analysis of accounting information distortion performance, and from the property rights system, internal supervision, social supervision perspective of the generates accounting information of listed companies will be the main reason for the distortion, and for these reasons put forward some solutions listed companies countermeasure method of accounting information distortion. Including improved system of property rights, improve the Supervisory Board and the independent director system, strengthen social supervision, and improve the legal and moral consciousness of employees.
Key words: accounting information； distortion； causes； measurements
