文档介绍：上市公司信息披露问题研究
Research on Information Disclosure of panies
学生姓名:
指导教师:
所在院系:经济管理学院
所学专业:会计学
研究方向:会计学
大学
2011 年 5 月
摘要
上市公司信息披露是股票市场的一个核心问题,上市公司的会计信息披露是市场信息的主要来源。投资者通过上市公司提供的会计信息了解公司的财务状况和经营成果,分析投资前景,从而进行投资决策,引导资金流向,使资源达到最优配置。所以,上市公司信息披露不仅仅关系到投资者的切身利益,还影响着整个市场有序、健康的发展。因此,对会计信息披露体系的研究是非常重要且必要的。
本文首先介绍了相关会计信息披露的理论知识,然后指出了目前上市公司信息披露存在的问题及成因分析,最后本文针对上市公司信息披露的现状,提出了五个对策:从公司内部方面,完善上市公司内部治理结构,健全内部控制制度;从公司外部方面,提出了进一步建立健全上市公司的会计核算规范体系,加强市场监管与政府管制力度,发展和完善注册会计师审计制度,建立诚信机制,加强经济建设。从而进一步完善我国上市公司信息披露体系,促进上市公司信息披露逐渐规范。
关键词: 上市公司会计信息披露
Research on Information Disclosure of panies
Abstract
Information disclosure of panies is a key problem in stock market the pany accounting information is the main source of market information. Investors learn pany's financial position and operating results by panies providing accounting information, analysis investment prospects, thus investment decisions, and guide to capital flows, make resources to achieve optimal configuration. The information disclosure of panies not only related to the vital interests of investors, but also affects the entire market orderly and healthy development. Therefore, the study of accounting information disclosure system is very important and necessary.
This paper first introduced the related theoretical knowledge of accounting information disclosure, then points out the disclosure of information of panies currently existing problems and cause analysis, finally based on the situation of information disclosure of panies, this paper proposes five measures: from internal aspects, perfect the internal governance structure of panies, sound internal control system; From external aspects, proposed further establish and perfect the pany accounting standard system and strengthen market oversight and government control dynamics, developing and perfecting CPA auditing system, establish the credit mechanism. Thus further perfecting the information disclosure system of the panies in China, so as to promote the disclos