本文選題：全流通時代 + 信息需求��； 參考：《沈陽工業(yè)大學》2013年碩士論文

【摘要】：2005年中國資本市場開啟股權分置改革，時至今日已邁進全流通時代。全流通時代資本市場的經(jīng)濟、制度背景以及投資者的理念都發(fā)生很大變化。本文研究全流通時代背景下投資者的會計信息需求狀況，并審視已有的信息披露制度和信息披露質(zhì)量，，為改善會計信息供給提出政策建議。本文的研究有助于提升上市公司信息披露透明度，從而為投資者的投資決策提供幫助。 論文包括五部分內(nèi)容。第一章介紹了研究背景、選題意義、研究思路和方法以及論文研究框架、創(chuàng)新點。第二章對全流通時代我國資本市場的宏觀環(huán)境和公眾投資者的信息需求發(fā)生的變化進行理論分析。第三章采用檔案研究和問卷調(diào)查兩種方法考察了全流通時代投資者的信息需求狀況。檔案研究部分以巨潮資訊網(wǎng)站“股民呼叫中心”欄目公布的899份投資者提問為研究對象，運用檔案研究法對投資者提問內(nèi)容進行歸類統(tǒng)計，研究發(fā)現(xiàn)包括：全流通時代投資者對事件影響、項目投資情況、發(fā)展前景、管理改善及發(fā)展規(guī)劃等公司經(jīng)營情況關注度較高，投資者對非財務信息關注度較高等。為提高研究結論的可靠性，論文依據(jù)檔案研究結論設計調(diào)查問卷進一步研究公眾投資者的需求。問卷調(diào)查統(tǒng)計結果顯示：投資者對信息內(nèi)容、時間維度的需求等與檔案研究部分結論基本一致。第四章從監(jiān)管部門信息披露規(guī)范的視角和上市公司信息披露行為的視角分析我國上市公司會計信息的需求與供給矛盾，并以此為基礎提出了完善上市公司信息披露規(guī)范以及信息披露質(zhì)量的相關建議。第五章闡述了研究結論、論文不足之處以及未來研究展望。
[Abstract]:In 2005, China's capital market opened the reform of split share structure, and today it has entered the era of full circulation. The capital market economy, institutional background and investors' ideas have changed greatly in the whole circulation era. This paper studies the accounting information demand of investors under the background of the whole circulation era, and examines the existing information disclosure system and the quality of information disclosure, and puts forward some policy suggestions for improving the supply of accounting information. The research in this paper is helpful to improve the transparency of information disclosure of listed companies, and to help investors to make investment decisions. The thesis includes five parts. The first chapter introduces the research background, the significance of the topic, the research ideas and methods, the research framework, innovation. The second chapter analyzes the macro environment of Chinese capital market and the change of information demand of public investors in the era of full circulation. The third chapter investigates the information demand of investors in the whole circulation era by the methods of file research and questionnaire survey. In the file research part, the 899 investor questions published by the "call Center for investors" section of the information website "investors" are taken as the research objects, and the contents of the investor's questions are classified and counted by using the archival research method. The results show that investors' influence on events, project investment, development prospects, management improvement and development planning, and non-financial information are highly concerned by investors in the era of full circulation. In order to improve the reliability of the research conclusions, the paper designs a questionnaire according to the archival findings to further study the needs of public investors. The results of the questionnaire survey show that the investor's demand for information content and time dimension is basically consistent with the conclusion of the archival research. The fourth chapter analyzes the contradiction between the demand and supply of accounting information of listed companies in China from the perspective of the regulation of information disclosure and the behavior of information disclosure of listed companies. Based on this, the author puts forward some suggestions on how to improve the information disclosure standard and the quality of information disclosure of listed companies. The fifth chapter elaborates the research conclusion, the thesis deficiency and the future research prospect.
【學位授予單位】：沈陽工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F832.51;F275

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本文編號：1982994