文档介绍：毕业设计(论文)
课题名称论上市公司会计信息披露的问题与对策
学生姓名
学号
系、年级专业经济与管理系 08级会计
指导教师
职称副教授
2011年 5月8日
摘要
会计信息是联系上市公司和投资者之间的纽带,如何不断完善上市公司会计信息披露,提供高质量的会计信息是现代财务会计研究的一个重要课题。
经过十几年的建设与发展,我国基本上形成了一套相对规范的上市公司会计信息披露框架。然而在实践中,利用会计和非会计手段蓄意造假、人为操纵利润、信息披露时间滞后甚至隐瞒不报、会计信息不完整等诸多问题依然存在,已严重阻碍到资本市场的健康发展。因此,进一步加强对上市公司会计信息披露的规范已是刻不容缓。本文主要分析我国上市公司会计信息披露存在的问题及其原因,并提出了相应的治理对策。
关键词:上市公司;会计信息;信息披露:公司治理结构;会计监督;对策
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Abstract
Accounting information is a main bord between panis and investors in security maket, then how to perfect the disclosure of accounting information provide high-quality information of paniesis a bey topic in moden finance and accounty field. A relative nomaly framework of accounting information disclosure was basicly formed after more than ten years’construction and develepment. In practice,however, many problems are still in existence, such as cooking accouns deliberetely, manipulating profits by accounying and non-accounting method, delaying dislosure time and evendodging to report to public, disclosing information unintegrately, which now is ing a serious barrier in the way of market development. therefore it is a high time to highlight the norm of accounting information disclosure. Referring to some concerved principe of economics bing with unlawful cases of accounting information disclosure, the author of this paper analyse the existing probloms and reasons of accounting information disclosure and also put forword suggestion to that.
Key words: panies ;accounting information ; information disclosure;Corporate Governance Structure; accounting supervision; countermeasure
目录
中文摘要…………………………………………………………………………Ⅰ
Abstract…………………………………………………………………………Ⅱ
绪论………………………………………………………………………………6
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2. 上市公司会计信息披露的必要性…………………………………………7
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、扩大投资的必然要求………7
3. 上市公司会计信息披露中存在的问题及成因……………………