本文選題：會(huì)計(jì)信息 + 信息披露��； 參考：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：上市公司會(huì)計(jì)信息披露是公司與投資者及社會(huì)大眾進(jìn)行溝通的橋梁,上市公司披露真實(shí)、可靠、全面、及時(shí)的信息是廣大信息使用者做出正確決策的前提條件。我國(guó)的證券市場(chǎng)起步于20世紀(jì)90年代初期,目前經(jīng)過20多年的發(fā)展取得了顯著地進(jìn)步。但是,現(xiàn)階段上市公司在會(huì)計(jì)信息披露方面的問題依然較為突出,相當(dāng)一部分上市公司存在會(huì)計(jì)信息披露違規(guī)、會(huì)計(jì)信息造假等行為。尤其是農(nóng)業(yè)上市公司受自身經(jīng)營(yíng)項(xiàng)目的影響,經(jīng)營(yíng)變化較快,主營(yíng)業(yè)務(wù)風(fēng)險(xiǎn)難以預(yù)測(cè),其中部分農(nóng)業(yè)上市公司存在粉飾財(cái)務(wù)報(bào)表、虛增會(huì)計(jì)數(shù)據(jù)等行為,給利益相關(guān)者造成巨大的經(jīng)濟(jì)損失,對(duì)證券市場(chǎng)的穩(wěn)定和發(fā)展帶來(lái)負(fù)面影響。因此,強(qiáng)化農(nóng)業(yè)上市公司的會(huì)計(jì)信息披露意識(shí)、編制高質(zhì)量披露公告、切實(shí)保護(hù)投資者合法利益、提高上市公司會(huì)計(jì)信息透明度,對(duì)推動(dòng)農(nóng)業(yè)上市公司可持續(xù)健康發(fā)展有著重要的促進(jìn)作用。本文以萬(wàn)福生科作為具體案例,對(duì)其2013年的會(huì)計(jì)信息披露造假事件進(jìn)行回顧,由此作為評(píng)價(jià)其目前會(huì)計(jì)信息披露質(zhì)量情況的依據(jù),圍繞公司存在的信息披露問題和影響因素,提出富有針對(duì)性的改善和優(yōu)化建議。具體研究思路是:首先,根據(jù)國(guó)內(nèi)外研究成果和相關(guān)理論基礎(chǔ),對(duì)上市公司會(huì)計(jì)信息披露概念、會(huì)計(jì)信息披露規(guī)范體系及相關(guān)理論進(jìn)行闡述,鋪設(shè)本文的理論框架基礎(chǔ)。其次,圍繞2013年萬(wàn)福生科會(huì)計(jì)信息披露造假事件,對(duì)公司披露內(nèi)容進(jìn)行數(shù)據(jù)分析,并對(duì)產(chǎn)生的負(fù)面效應(yīng)進(jìn)行總結(jié);同時(shí)針對(duì)公司存在的會(huì)計(jì)信息披露不真實(shí)、不及時(shí)、不充分和不規(guī)范的問題,最后提出改善和優(yōu)化建議。通過研究,本文發(fā)現(xiàn)萬(wàn)福生科公司內(nèi)部治理效用偏低、人力資源建設(shè)落后、中介機(jī)構(gòu)不勤勉盡職、外部信息需求主體缺位、監(jiān)管部門懲罰力度不足等是造成其會(huì)計(jì)信息披露質(zhì)量問題的主要因素。因此,萬(wàn)福生科公司應(yīng)從完善其信息披露規(guī)范體系、完善公司內(nèi)部治理、完善中介機(jī)構(gòu)相應(yīng)職能、增強(qiáng)證券市場(chǎng)的監(jiān)督與管理以及規(guī)范政府行為的方面去提高會(huì)計(jì)信息披露質(zhì)量。
[Abstract]:The disclosure of accounting information of listed companies is a bridge between companies and investors and the public. The disclosure of true, reliable, comprehensive and timely information by listed companies is a prerequisite for the majority of information users to make correct decisions. China's securities market started in the early 1990s and has made remarkable progress after more than 20 years of development. However, at present, the problems of accounting information disclosure of listed companies are still prominent, quite a number of listed companies have accounting information disclosure violations, accounting information fraud and other acts. In particular, agricultural listed companies are affected by their own business projects, and their operations change rapidly, and the main business risks are difficult to predict. Among them, some agricultural listed companies have some behaviors such as whitewashing financial statements, inflating accounting data, etc. It causes huge economic losses to stakeholders and brings negative impact to the stability and development of securities market. Therefore, we should strengthen the awareness of accounting information disclosure of agricultural listed companies, compile high-quality disclosure announcements, effectively protect the legitimate interests of investors, and improve the transparency of accounting information of listed companies. It plays an important role in promoting the sustainable and healthy development of agricultural listed companies. This paper reviews the accounting information disclosure fraud incident in 2013, which is the basis for evaluating the quality of accounting information disclosure, and focuses on the information disclosure problems and influencing factors of the company. Suggestions for improvement and optimization are put forward. The specific research ideas are: first, according to the domestic and foreign research results and related theoretical basis, the concept of accounting information disclosure, accounting information disclosure standard system and related theories are expounded, laying the theoretical framework of this paper. Secondly, according to the false accounting information disclosure incident of Wanfu branch in 2013, the paper analyzes the content of the company disclosure and summarizes the negative effects. At the same time, the accounting information disclosure of the company is not true and timely. Inadequate and non-standard issues, and finally put forward suggestions for improvement and optimization. Through the research, this paper finds that the internal governance utility is low, the human resource construction is backward, the intermediary organization is not diligent and the main body of external information demand is absent. The lack of punishment is the main factor that causes the quality of accounting information disclosure. Therefore, the company should perfect its information disclosure standard system, perfect the internal governance of the company, and perfect the corresponding functions of the intermediary organization. Strengthen the supervision and management of the securities market and standardize the government behavior to improve the quality of accounting information disclosure.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F302.6;F324

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