【作者】 杨波；

【导师】 张玉明；

【作者基本信息】 山东大学 ， 工商管理， 2012， 硕士

【摘要】 上市公司信息披露制度是实现证券市场公开、公平、公正原则的基础和维护投资者利益的基本保障。上市公司信息披露是上市公司和社会公众以及其他利益相关方进行信息沟通的桥梁。2001年10月29日,朱镕基总理在北京的国家会计学院考察时指出,“不做假账”是会计人员的基本职业道德和行为准则。然而,自2001安然公司破产案和2002年的美国世通公司破产案以来,全球公司正经历一场前所未有的会计信任危机。在这场危机中,中国的上市公司也未能独善其身,事实上,上市公司的会计信息失真问题一直是我国证券市场关注的焦点问题,层出不穷的相关案例为会计理论界提供了丰富的研究素材的同时也让人们对上市公司会计信息的质量问题深感忧虑。本文将伦理学理论应用于我国上市公司会计信息失真问题的研究中,从伦理学视角对上市公司会计信息失真问题的成因进行研究分析,并从伦理学角度提出治理我国上市公司会计信息失真问题的对策。首先,本文将我国上市公司会计信息披露的现状、披露中存在的问题以及导致会计信息失真的原因进行分析。应用财务舞弊的三角理论,将影响上市公司会计信息质量的各种因素归入三角理论的框架中进行梳理、分析。接下来,在第四章中,应用伦理学的功利主义和义务论理论,对上市公司的会计信息失真问题进行分析,探讨上市公司会计信息问题背后深刻的伦理根源。最后,在本文的第五章中,基于伦理学视角提出改善和提高我国上市公司会计信息质量的建议和措施。更多还原

【Abstract】 Clearly listed companies’ information disclosure system is the realization of the stock market open, fair, and the basis of the principles of justice and to maintain the basic protection of the interests of investors. Listed companies’ information disclosure is the bridge to connect the listed companies and the general public and other stakeholders for information. October29,2001, Premier Zhu RongJi pointed out in an inspection tour of Beijing National Accounting Institute,"do not cook the books" is the basic professional ethics and conduct of the accounting staff. However, since the2001Enron bankruptcy and the WorldCom bankruptcy in2002, the world had been experiencing an unprecedented accounting crisis of confidence. In this crisis, China’s listed companies were also not immune. In fact, the listed company’s financial fraud behavior had been the focus of China’s securities market. The endless streams of listed companies’ financial fraud cases provide a wealth of research material. At the same time, the quality of accounting information of listed companies was deeply doubt.In this thesis, Ethics theory was applied to the study of China’s listed companies ’financial fraud. This Paper studied the financial fraud from an ethical perspective. The paper give the suggestions about the listed companies’financial fraud at the end of the paper. First, the paper gives a status quo about the accounting information fraud of the listed companies in China. Then the paper used the financial fraud triangle theory to analyze the element that affect the quality of accounting information of listed companies. Next, in Chapter IV, the paper used the utilitarian and deontological theories to analyze the accounting information fraud from an ethical perspective. Finally, in the fifth chapter, the paper gives some suggestions to improve the quality of the listed companies’accounting information.更多还原