佛山照明會計信息披露改進研究
發(fā)布時間：2018-08-16 08:48
【摘要】：上市公司會計信息披露是公司與投資者及社會大眾進行溝通的橋梁,上市公司披露真實、可靠、全面、及時的信息是廣大信息使用者做出正確決策的前提條件。 我國的證券市場起步于90年代初期,經(jīng)過近二十年的發(fā)展,在會計信息披露方面,已經(jīng)取得了很大成績,但是,現(xiàn)階段我國上市公司會計信息披露所存在的問題還較為突出,相當(dāng)一部分上市公司的會計信息披露嚴重違規(guī),而且屢禁不止,這不僅給廣大投資者帶來了巨大的經(jīng)濟損失,對證券市場的穩(wěn)定和發(fā)展也構(gòu)成了較大的威脅。所以,強化上市公司的信息披露,切實保護投資者合法權(quán)益,提高上市公司會計信息及相關(guān)信息的透明度,促進上市公司健康發(fā)展勢在必行。 本文在借鑒和綜合關(guān)于上市公司信息披露的現(xiàn)有研究成果的基礎(chǔ)上,遵循從理論研究到案例研究的路線,對上市公司會計信息披露進行了重點研究。本文以佛山照明為研究對象,通過對其會計信息披露的現(xiàn)狀、存在問題、違規(guī)動因及其影響因素等方面進行深入研究,提議組建信息披露管理委員會,完善佛山照明會計信息披露體系,規(guī)范會計信息披露流程。此外,在有效界定會計信息披露質(zhì)量的基礎(chǔ)上,從會計信息生成質(zhì)量、會計信息審計質(zhì)量、會計信息披露行為質(zhì)量三個維度出發(fā),構(gòu)建會計信息披露質(zhì)量評價指標(biāo)體系,從而對佛山照明會計信息披露管理提出更高的要求。 本文旨在通過實際案例的形式,為評價上市公司會計信息披露水平提供一個全新的視角,為改善上市公司的會計信息披露引入一種有效的方法,這對信息披露制度的進一步規(guī)范和完善,利益相關(guān)者獲得科學(xué)的決策依據(jù),社會資源得到有效的配置等方面都具有重要意義。
[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, after nearly 20 years of development, in the field of accounting information disclosure, has made great achievements, but at this stage, the problems of accounting information disclosure of listed companies in China are still relatively prominent. A considerable number of listed companies' accounting information disclosure is serious violation and repeated prohibition, which not only brings huge economic losses to the majority of investors, but also poses a great threat to the stability and development of the securities market. Therefore, it is imperative to strengthen the information disclosure of listed companies, protect the legitimate rights and interests of investors, improve the transparency of accounting information and related information of listed companies, and promote the healthy development of listed companies. On the basis of using for reference and synthesizing the existing research results of information disclosure of listed companies, this paper follows the route from theoretical research to case study, and focuses on the accounting information disclosure of listed companies. This paper takes Foshan Lighting as the research object, through in-depth research on the current situation, existing problems, reasons of violation and influencing factors of accounting information disclosure of Foshan Lighting, and proposes to set up the Information Disclosure Management Committee. Improve the accounting information disclosure system of Foshan Lighting, standardize the flow of accounting information disclosure. In addition, on the basis of effectively defining the quality of accounting information disclosure, the evaluation index system of accounting information disclosure quality is constructed from three dimensions: accounting information generation quality, accounting information audit quality and accounting information disclosure behavior quality. Thus Foshan lighting accounting information disclosure management put forward higher requirements. The purpose of this paper is to provide a new perspective for evaluating the level of accounting information disclosure of listed companies through practical cases, and to introduce an effective method to improve the disclosure of accounting information of listed companies. This is of great significance to the further standardization and improvement of the information disclosure system, the scientific decision basis for the stakeholders, and the effective allocation of social resources.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.63
本文編號：2185489
[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, after nearly 20 years of development, in the field of accounting information disclosure, has made great achievements, but at this stage, the problems of accounting information disclosure of listed companies in China are still relatively prominent. A considerable number of listed companies' accounting information disclosure is serious violation and repeated prohibition, which not only brings huge economic losses to the majority of investors, but also poses a great threat to the stability and development of the securities market. Therefore, it is imperative to strengthen the information disclosure of listed companies, protect the legitimate rights and interests of investors, improve the transparency of accounting information and related information of listed companies, and promote the healthy development of listed companies. On the basis of using for reference and synthesizing the existing research results of information disclosure of listed companies, this paper follows the route from theoretical research to case study, and focuses on the accounting information disclosure of listed companies. This paper takes Foshan Lighting as the research object, through in-depth research on the current situation, existing problems, reasons of violation and influencing factors of accounting information disclosure of Foshan Lighting, and proposes to set up the Information Disclosure Management Committee. Improve the accounting information disclosure system of Foshan Lighting, standardize the flow of accounting information disclosure. In addition, on the basis of effectively defining the quality of accounting information disclosure, the evaluation index system of accounting information disclosure quality is constructed from three dimensions: accounting information generation quality, accounting information audit quality and accounting information disclosure behavior quality. Thus Foshan lighting accounting information disclosure management put forward higher requirements. The purpose of this paper is to provide a new perspective for evaluating the level of accounting information disclosure of listed companies through practical cases, and to introduce an effective method to improve the disclosure of accounting information of listed companies. This is of great significance to the further standardization and improvement of the information disclosure system, the scientific decision basis for the stakeholders, and the effective allocation of social resources.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.63
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