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1、上市公司会计信息存在问题及对策研究内 容 提 要随着经济的发展，上市公司信息披露存在着诸多问题，比如信息披露失真、不及时、不充分等等，这些问题会产生严重的经济后果，总结来说，这些经济后果包括：1削弱政府宏观调控的效力政府进行宏观调控离不开经济信息，这些信息大部分是会计信息，而会计报表是会计信息的载体。一旦披露的信息有问题，这些信息将影响关于国民经济的国内生产总值、国民收入等统计资料，使凭以制定的国家长、短期发展计划和货币政策、财政政策、产业政策等宏观调控措施起误导作用。2削弱市场的资源配置功能市场的资源配置功能的发挥，是以真实与公认的信息为前提的。而粉饰后的会计报表给市场以误导，其结果是不该流
2、出资源的企业却流出资源，不该流入资源的企业却流入资源，增量资源却注入不该注入资源的企业。3债权人决策失误，遭受重大损失。由于上市公司会计信息披露中所存在的问题，也由于这些问题没有被及时发现，前几年，银行将贷款就发放给一些财务状况欠佳的企业，使银行的不良债权高居不下。这也是我们国家的一大金融隐患。4导致国有资产流失。决策者通过粉饰的会计报表难以发现并据以控制国有资产流失，结果是国有资产流失问题愈发严重。前几年财政部组织的财税大检查，仅是针对国有大中型企业，而且以自查为主，抽查为辅，每年发现的国有资产流失就高达100多个亿。在我国证券市场的发展过程中，在企业改革的深入和利益分配机制的转换中，上市公
3、司会计信息披露存在的问题已经引起广大投资者、债权人和政府主管部门以及会计准则制定机构等的极大关注。由于上市公司信息披露问题存在的复杂性及多样性，就存在如何判断上市公司的信息披露是否存在问题，在什么情况下容易产生这些问题？政府主管部门和会计政策制定机构应采取什么样的有效措施来防范这些问题？ 针对上市公司会计信息披露存在的一些问题，本文用博弈分析的方法来阐述这些问题产生的原因、动机及博弈均衡的结果，说明在一定的制度安排下，各个行为主体的选择及相互影响，并借助博弈分析的结论，做一些对策研究。本文共分为三大部分。第一部分阐述了上市公司会计信息披露存在的问题；第二部分详细论述了上市公司会计信息披露的博弈
4、分析，主要从三个角度进行阐述，即会计报表的提供者与使用者、企业与企业之间、监管部门与企业之间的博弈分析；第三部分着重进行了对策研究，主要从第二部分的博弈分析结论入手，从完善公司治理结构、建立相应的激励与约束机制和加强媒体监督三个方面展开论述。关键词：上市公司 博弈论 企业家市场由于万维网使用者的数量飞速增长，对于最终用户来说，随着可供使用的主页和网上信息的数量的爆炸性增长，最终用户间的交互性越来越差，传统意义上的交互已经无法满足用户的需求，举一个简单的例子，即使是在世界杯的决赛期间，一个普通的足球迷也很难立刻从网络上找到聊天的对象。ABSTRACTWith the development of
5、 economy, more and more problems occur in the listed companies released information, such as the incorrectness, insufficiency, and unpunctuality of information, etc., all these questions will lead to serious results, in general, these results include 1. The control power of government is slackened.T
6、he macro-control can not be pursued without economic information, and most of the information is accounting information, and the accounting table is the media of accounting information. Once the released information becomes questionable, all these information will influence the statistic data of GDP
7、 and national income that will influence the national economy in turn, and will mislead the short-term and long-term plan as well as currency policy, financial policy and industrial policy etc.2. Reducing the distribution function of resourceThe performance of market resource distribution is based o
8、n the true and public information. But the accounting statement with a mask will mislead the market, and the result will make the companies running of resource loose resource and resource come into where it should not flow in.3. Creditor will make the wrong decisions and the national capital will di
9、smissBecause of the problems in the listed companies released information and the problems had not been discovered, several years ago, the bank gave the loan to some companies with bad finance status, which made the debt stayed high. This is also a hidden disease of our countrys finance.It is diffic
10、ult for the deciders to find and control the running off of state-owned capital by the made up accounting statement, and the end is to find the problem become more and more serious. The investigation of finance and tax by the financial department is only face to the middle and big companies, and it
11、is mainly based on investigating by own and checking is only taken as a supplementary measure, every year the run off state-owned capital is more than 10 billion yuan.During the procedure of our stock market, in the exploration of company revolution and profit distribution system, the problem of lis
12、ted companies information publishing had attracted a great attention of mass investors, creditors, government and the institution of accounting rule formulating. Since the complexity and variability of listed companies information publishing, there is an existing problem about how to judge if there
13、is something wrong with the process, and in what kind of circumstance these problems are easy to occur. The control department and accounting policy formulating institution should take what kind of measures to deal with these problems.According to the problems exist in the publishing of accounting i
14、nformation, this article use the method of game theory to present the reasons of its occurrence, motive and the result of the equilibrium and to illustrate the choice and relative influence of individual under certain system arrangement, by the conclusion of game analysis does some research of strat
15、egies.This article can be classified into three parts. The first one is about the problems exist in listed companies information publishing. The second part thoroughly discusses the analysis of accounting information, and it is from three major aspects, such as the supplier and user of accounting st
16、atement, the companies and companies, the supervisory deputy and companies. The third part focuses on the research of strategies, it mainly starts from the second part analysis by game theory, extending the discussion from the aspects of perfecting company management structure, setting up relative incentive and restrained system, and enhancing the supervision of media.Key Words: Listed Company, Game Theory, Enterpr
