本文關(guān)鍵詞： 會(huì)計(jì)信息 公司治理 信息披露　出處：《遼寧大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

【摘要】：信息使用者是通過(guò)企業(yè)所披露的會(huì)計(jì)信息來(lái)了解公司經(jīng)營(yíng)成果、財(cái)務(wù)狀況等方面的信息,從而做出正確合理的經(jīng)濟(jì)決策。會(huì)計(jì)信息披露質(zhì)量的好壞,對(duì)于企業(yè)的公司治理有著非常大的影響,因?yàn)槠淇梢苑从称髽I(yè)中高級(jí)管理層的治理情況。同時(shí)對(duì)企業(yè)的中小股東起到一定的保護(hù)作用,還可以更好的促使我國(guó)證券市場(chǎng)得到健康有序的發(fā)展。最近的幾年來(lái),在信息披露方面上,我國(guó)的大部分上市公司都有了不少的改進(jìn),但是還是有很多問(wèn)題仍然不能忽視。我國(guó)上市公司在信息披露方面上的違規(guī)行為被越來(lái)越多的報(bào)道出來(lái),甚至很多公司被有關(guān)監(jiān)管部門公開性的責(zé)令處罰。目前,我國(guó)上市公司在信息披露上仍然存在很多的問(wèn)題,比如企業(yè)沒有及時(shí)披露信息、披露的信息存在虛假陳述、隱藏企業(yè)的內(nèi)幕交易等等。這些問(wèn)題的存在會(huì)對(duì)社會(huì)廣大投資者的利益造成嚴(yán)重的侵害,并且阻礙我國(guó)證券市場(chǎng)的良好發(fā)展。企業(yè)一旦發(fā)生上述信息披露違規(guī)的行為,就會(huì)使廣大投資者對(duì)該公司原有的信心造成嚴(yán)重的打擊,往往因此導(dǎo)致企業(yè)出現(xiàn)了誠(chéng)信危機(jī)。在這樣的背景下,本文選取了具有典型性的上市公司紫鑫藥業(yè)作為研究目標(biāo),全文框架如下：第一部分是緒論,主要闡述了文章的選題背景及研究目的和意義、研究的內(nèi)容和方法。第二部分為案例描述,首先對(duì)文章中所選取的案例公司做出簡(jiǎn)要的介紹,以及其會(huì)計(jì)信息披露現(xiàn)狀,然后介紹紫鑫藥業(yè)財(cái)務(wù)造假案件的始末。第三部分為案例分析,首先介紹信息披露的相關(guān)理論,再詳細(xì)分析紫鑫藥業(yè)在信息披露中存在的問(wèn)題,并對(duì)紫鑫藥業(yè)信息披露違規(guī)的原因進(jìn)行詳細(xì)的分析。第四部分為對(duì)策與建議。針對(duì)紫鑫藥業(yè)會(huì)計(jì)信息披露違規(guī)問(wèn)題,提出相應(yīng)的改進(jìn)措施和對(duì)策建議。第五部分是結(jié)束語(yǔ)。本文從近年來(lái)發(fā)生的紫鑫藥業(yè)違規(guī)披露會(huì)計(jì)信息這一事件出發(fā),較為深入的研究了該公司信息披露違規(guī)背后的原因,并找到該公司存在的缺陷。從而反映出該公司在信息披露上存在的問(wèn)題。通過(guò)結(jié)合這些問(wèn)題,對(duì)提高該公司信息披露的質(zhì)量給予了針對(duì)性的意見和建議,以期給其他公司一些參考借鑒。
[Abstract]:Information users understand the company's business results, financial situation and other information through accounting information disclosed by enterprises, so as to make correct and reasonable economic decisions. The quality of accounting information disclosure is good or bad. It has a great impact on corporate governance, because it can reflect the governance of the middle and senior management of the enterprise. At the same time, it plays a protective role for the small and medium-sized shareholders of the enterprise. It can also better promote the healthy and orderly development of our securities market. In recent years, most listed companies in China have made a lot of improvements in terms of information disclosure. However, there are still many problems that can not be ignored. More and more reports have been made on the irregularities in information disclosure of listed companies in China, and even many companies have been ordered and punished by the relevant regulatory authorities. At present, There are still many problems in information disclosure of listed companies in our country. For example, enterprises have not disclosed information in a timely manner, and the information disclosed has been misrepresented. Hidden insider trading of enterprises and so on. The existence of these problems will cause serious damage to the interests of the broad masses of investors in society, and hinder the good development of the securities market in our country. This will cause the majority of investors to deal a serious blow to the original confidence of the company, which often leads to a credit crisis in the enterprise. Under such a background, this paper selects Zixin Pharmaceutical, a typical listed company, as the research goal. The first part is the introduction, which mainly describes the background, purpose and significance of the research, the content and method of the research. The second part is the case description, first of all, a brief introduction to the selected case companies in the article. And its current situation of accounting information disclosure, then introduces the beginning and end of the financial fraud cases of Zixin Pharmaceutical Industry. The third part is the case study. First, it introduces the relevant theory of information disclosure, and then analyzes in detail the problems existing in the information disclosure of Zixin Pharmaceutical Co., Ltd. And the reasons for the violation of information disclosure in Zixin Pharmaceutical Industry are analyzed in detail. Part 4th is the countermeasure and suggestion, aiming at the problem of accounting information disclosure violation in Zixin Pharmaceutical Industry. Put forward the corresponding improvement measures and countermeasures and suggestions. 5th part is the conclusion. This article proceeds from the recent events of the Zixin pharmaceutical industry to disclose accounting information illegally, and deeply studies the reasons behind the violation of the information disclosure in this company. And find out the defects of the company. This reflects the problems in the information disclosure of the company. By combining these problems, it gives specific opinions and suggestions to improve the quality of the information disclosure of the company. In order to give other companies some reference.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F406.7;F426.72

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