上市公司的财务信息披露诚信机制的建立与完善(2)

2 interest driven. The management of the listing Corporation for the interests of drivers, false financial information disclosure. Because in the modern joint-stock company, shareholders and entrusted with the management of the company's economic interests tend to pull high profits, and often with in accounting treatment to achieve their own purposes. In addition, in the increasingly fierce market competition, the securities market has become an important stage to show the image of the company, the company's earnings and other good news is conducive to attracting investors. Therefore, to improve the company's stock price is conducive to establish a good image of the company, so that the company in the competition in a favorable position. And

due to the time of the establishment of China's securities market is not long, some mature and awareness has yet to be established, many listed companies in the accounting information disclosure practices are not very mature, made out of this information often cannot completely meet specification requirements.

3 illegal low cost. Performance has two: first, the probability of being exposed is very small; the two is even being revealed, the punishment is not big enough, the opportunity cost of the law is very small. Around the company accounting information fraud, involving a lot of units and personnel, increased the difficulty of the investigation.

Two, the establishment of the credit mechanism of financial information disclosure of listing Corporation

1 establish the mechanism of honesty and credit education, improve the financial information disclosure of the integrity of the education system. To accelerate the financial information disclosure of credit system construction, the most important is to establish a financial information disclosure mechanism of honesty education and honesty education of accounting personnel to strengthen strengthen market main body and the accounting personnel in the accounting concept of honesty and credit consciousness. Professional judgment of accounting personnel is largely determined by the understanding and understanding of accounting integrity. Therefore, in the education of accounting integrity system construction, should be the focus of focus on three aspects: A is to the financial information disclosure of credit education as accountant the occupational ethics construction the first important content; the second is to the financial information disclosure of the targeting of honesty education entrusted to the accounting personnel to adapt to the demands of the era of accounting personality spirit; the third is the financial information disclosure of honesty education focus placed on the conviction of accounting integrity, culture of integrity, the integrity of the system of education.

2 establish information disclosure integrity evaluation mechanism, and promote the market construction of Accounting Intermediary Service institutions. Information disclosure system plays an extremely important role in the construction of the accounting credit system. At present, China's accounting intermediary service institutions in general, the credibility is not high, the degree of marketization is also very limited, can not be a good way to meet the social and economic development. Therefore, it should be the accounting intermediary service institutions for further market-oriented reforms, the establishment of accounting integrity evaluation mechanism, so that the accounting intermediary service agencies to better serve the social and economic.

3 establish information disclosure of internal control mechanism, strengthen internal accounting integrity management. Strengthening information disclosure integrity management in enterprises is the necessary premise and important basis to improve the credit level of market transactions in China. Enterprises in business activities, making major decisions and need a large number of true and reliable information, improve the integrity of the accounting internal control mechanism to improve enterprise management for managers, investors, creditors, evaluate the financial situation of enterprises, investment decision-making provide important basis.