本文選題：上市公司 + 會(huì)計(jì)信息披露��； 參考：《沈陽大學(xué)》2010年碩士論文

【摘要】：上市公司的信息披露制度是我國證券市場得以有效運(yùn)行與發(fā)展的基石。自從滬、深證交所成立以來,我國政府出臺(tái)了一系列的法律、法規(guī),基本形成了以《證券法》《公司法》為主體,以相關(guān)行政法規(guī)、部門規(guī)章和自律性規(guī)范為補(bǔ)充的上市公司信息披露體系。然而,我國上市公司會(huì)計(jì)信息披露存在著不真實(shí)、不充分、不及時(shí)等問題,給投資者帶來了巨大的損失,同時(shí)也擾亂了證券市場正常秩序,阻礙了證券市場資源配置功能的發(fā)揮。因此,研究我國上市公司會(huì)計(jì)信息披露失真問題,提出相應(yīng)的治理對(duì)策,具有重大的理論和現(xiàn)實(shí)意義。 本文共分六個(gè)部分： 第一部分緒論。包括本研究的國內(nèi)外背景、研究目的及意義、國內(nèi)外研究現(xiàn)狀、研究方法和創(chuàng)新點(diǎn)。 第二部分我國上市公司會(huì)計(jì)信息披露失真的現(xiàn)實(shí)透視。從會(huì)計(jì)信息披露的概念入手,介紹我國上市公司會(huì)計(jì)信息披露的法規(guī)體系、基本內(nèi)容和形式,對(duì)我國資本市場會(huì)計(jì)信息披露的違規(guī)處罰情況進(jìn)行統(tǒng)計(jì)分析,并評(píng)價(jià)了我國上市公司會(huì)計(jì)信息披露現(xiàn)狀。 第三部分我國上市公司會(huì)計(jì)信息披露失真的經(jīng)濟(jì)學(xué)剖析。分別用經(jīng)濟(jì)學(xué)中的供求理論、內(nèi)部人控制理論、委托代理理論及博弈論對(duì)我國上市公司會(huì)計(jì)信息披露失真進(jìn)行分析。 第四部分科龍公司會(huì)計(jì)信息披露失真的案例分析。分別對(duì)科龍公司的基本情況、會(huì)計(jì)信息披露失真事實(shí)及證監(jiān)會(huì)的調(diào)查處罰結(jié)果進(jìn)行介紹。并在此基礎(chǔ)上,對(duì)科龍公司會(huì)計(jì)信息披露失真的原因進(jìn)行深刻剖析。 第五部分從經(jīng)濟(jì)學(xué)角度提出治理會(huì)計(jì)信息披露失真問題的對(duì)策�；谖覈鲜泄緯�(huì)計(jì)信息披露存在的問題,從經(jīng)濟(jì)學(xué)角度提出治理會(huì)計(jì)信息披露失真的對(duì)策。 第六部分結(jié)論。本文的結(jié)尾部分,總結(jié)了研究結(jié)論,指出本研究的不足,并對(duì)今后研究工作提出了設(shè)想。
[Abstract]:The information disclosure system of listed companies is the cornerstone of the effective operation and development of China's securities market. Since the establishment of the Shanghai and Shenzhen Stock exchanges, the Chinese government has issued a series of laws and regulations, basically forming the "Securities Law" as the main body, and the relevant administrative regulations. The information disclosure system of listed companies supplemented by departmental regulations and self-regulation norms. However, the disclosure of accounting information of listed companies in our country has some problems, such as untrue, insufficient and untimely, which brings huge losses to investors and disturbs the normal order of the securities market at the same time. Hindered the securities market resources allocation function. Therefore, it is of great theoretical and practical significance to study the distortion of accounting information disclosure of listed companies in China and put forward the corresponding countermeasures. This paper is divided into six parts: The first part is introduction. Including the domestic and foreign background, research purpose and significance, domestic and foreign research status, research methods and innovation. The second part is the reality perspective of accounting information disclosure distortion of listed companies in China. Starting with the concept of accounting information disclosure, this paper introduces the legal system, basic contents and forms of accounting information disclosure of listed companies in China. The present situation of accounting information disclosure of listed companies in China is also evaluated. The third part is the economic analysis of accounting information disclosure distortion of listed companies in China. The theory of supply and demand in economics, the theory of insider control, the theory of principal-agent and the theory of game are used to analyze the distortion of accounting information disclosure of listed companies in China. The fourth part of Kelon Company accounting information disclosure distortion case analysis. This paper introduces the basic situation of Kelon Company, the fact of accounting information disclosure distortion and the result of investigation and punishment of CSRC. On this basis, the causes of distortion of accounting information disclosure in Kelon Company are deeply analyzed. The fifth part puts forward the countermeasures to deal with the distortion of accounting information disclosure from the angle of economics. Based on the problems existing in the disclosure of accounting information of listed companies in China, the countermeasures of controlling the distortion of accounting information disclosure are put forward from the angle of economics. The sixth part concludes. At the end of this paper, the conclusion of the study is summarized, the deficiency of this study is pointed out, and a tentative plan for the future research work is put forward.
【學(xué)位授予單位】：沈陽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：F233

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前1條

1 吳琳芳;中國上市公司會(huì)計(jì)信息披露研究[D];西北農(nóng)林科技大學(xué);2004年

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本文編號(hào)：1916551