影响房地产行业会计信息披露因素之研究.pdfVIP

摘 要 会计信息披露不真实主要体现在虚假、违法和误导。《会计法》和《禁止证 券欺诈行为暂行办法》、《公开发行股票公司信息披露实施细则》等法规都明令禁 止公司编制、披露虚假财务报告。然而,从 1996 年琼民源年报中所称的 5. 71 亿 元利润中有 5. 66 亿元是虚构的, 占总利润的99% 以上,再到银广厦仅在 1999~2000 年间就虚构 7. 4 亿元利润披露于世,企业虚假的会计信息披露就没有停止过,且在 升级。企业管理当局出于经营管理上的特殊目的,蓄意歪曲或不愿披露详细、真 实的信息;低估损失,高估收益,使得公司财务信息不真实;再者,公司运用不恰当的 会计处理办法,提供带有明显误导性的财务报告。如有些公司已披露了一个分配 方案,但股东大会又否决先前公布的利润分配方案。这些会计信息披露实质上是 与庄家配合,误导市场,在广大投资者中造成了恶劣的影响。 本文阐述了房地产行业会计信息披露存在的问题，分析了影响房地产行业会 计信息披露的诸多因素，提出完善会计信息披露的对策。 关键词：房地产行业，会计信息披露，会计信息质量 I Abstract The accounting information disclosed that is not real mainly manifests in false, illegal and misleading. Fiscal law and Forbids Negotiable securities Fraudulent practice Tentative method, Public release Stock Company information Disclosed that Executive regulation and so on laws and regulations public proclamations forbid the company to establish, the disclosure false financial report. However, in the fine jade people source annual report called from 1996 5. In 7,100,000,000-Yuan profits have 5. 6,600,000,000 Yuan are fictionalize, occupies the gross profit above 99%, arrives at silver Guang Xiajin to fictionalize again during 1999~2000 years 7. 400,000,000 Yuan profit disclosure in the world, the enterprise false accounting information disclosed that has not stopped, and in promotion. The business management authoritys stemming from manag