本文關(guān)鍵詞： 上市公司 會(huì)計(jì)信息 自愿性會(huì)計(jì)信息披露 強(qiáng)制性會(huì)計(jì)信息披露　出處：《江西財(cái)經(jīng)大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：由于經(jīng)濟(jì)全球化導(dǎo)致資本市場在全球擴(kuò)張,上市公司的融資范圍也從國內(nèi)擴(kuò)展到了國際。上市公司在擁有更廣闊的資本市場的同時(shí),也面臨著更為激烈的競爭,迫使上市公司管理者有意愿披露更多可靠信息來吸引投資者,以獲取更多的資本。同時(shí),投資者數(shù)量的增加、素質(zhì)的提高也使得整個(gè)資本市場對上市公司的信息需求數(shù)量增加,質(zhì)量要求提高。這就需要上市公司在強(qiáng)制性會(huì)計(jì)信息披露外,采取自愿的方式披露越來越多的會(huì)計(jì)信息。因此,本文主要研究上市公司自愿性會(huì)計(jì)信息披露,源于一是目前的研究對自愿性信息披露和自愿性會(huì)計(jì)信息披露的概念界定不清晰,二是對自愿性信息披露的研究多從管理的角度著手,真正從會(huì)計(jì)視角開展研究的則涉獵不多。 本文采用規(guī)范研究方法,如歸納法、演繹法、比較法及圖表法等進(jìn)行研究。在研究過程中,進(jìn)行了廣泛而深入地調(diào)查研究,以便占有大量的研究資料,在此基礎(chǔ)上,尋求上市公司自愿性會(huì)計(jì)信息披露的規(guī)律性。 本文的研究思路：從上市公司自愿性會(huì)計(jì)信息披露的相關(guān)概念和理論依據(jù)入手,分析現(xiàn)階段我國上市公司自愿性會(huì)計(jì)信息披露所存在的問題和原因,借鑒國外上市公司自愿性會(huì)計(jì)信息披露的經(jīng)驗(yàn),并以此為啟示,提出了完善我國上市公司自愿性會(huì)計(jì)信息披露的對策。旨在從我國企業(yè)的實(shí)際情況出發(fā),將自愿性會(huì)計(jì)信息披露的理論和實(shí)際相結(jié)合,為我國上市公司自愿性會(huì)計(jì)信息的披露提供實(shí)踐指導(dǎo)意見。 本文以信號傳遞理論、信息不對稱理論、和有效市場理論等作為理論支撐,借鑒國內(nèi)外相關(guān)文獻(xiàn)的研究方法和結(jié)論,結(jié)合我國特有的政治、文化、法律背景展開研究。本文分為六個(gè)部分,各部分的主要內(nèi)容如下： 第一部分為引言,該部分主要闡述了本文的研究背景及意義、國內(nèi)外文獻(xiàn)綜述、研究思路和方法以及本文的框架結(jié)構(gòu)； 第二部分為上市公司自愿性會(huì)計(jì)信息披露基本理論。闡明上市公司自愿性會(huì)計(jì)信息披露的概念、內(nèi)容以及理論基礎(chǔ)； 第三部分為我國上市公司自愿性會(huì)計(jì)信息披露現(xiàn)狀分析。我國上市公司自愿性會(huì)計(jì)信息披露當(dāng)前存在的主要問題是：自愿性會(huì)計(jì)信息披露意愿極弱、自愿性會(huì)計(jì)信息披露項(xiàng)目單一、自愿性會(huì)計(jì)信息披露不及時(shí)、自愿性會(huì)計(jì)信息披露隨意性較強(qiáng)、披露自愿性會(huì)計(jì)信息可靠性不高等。而導(dǎo)致這些問題存在的主要原因是自愿性會(huì)計(jì)信息披露缺乏相關(guān)法規(guī)和制度的引導(dǎo)、上市公司自愿性會(huì)計(jì)信息披露意識不強(qiáng)、自愿性會(huì)計(jì)信息披露的內(nèi)容和形式不規(guī)范以及自愿性會(huì)計(jì)信息披露缺乏實(shí)質(zhì)有效的政府監(jiān)管等。 第四部分為上市公司自愿性會(huì)計(jì)信息披露國際比較。主要選取美國、日本和英國等國家和地區(qū),從上市公司自愿性會(huì)計(jì)信息披露規(guī)制和內(nèi)容等方面進(jìn)行比較研究,以為我國上市公司自愿性會(huì)計(jì)信息披露的規(guī)制和內(nèi)容提供借鑒； 第五部分為完善我國上市公司自愿性會(huì)計(jì)信息披露的主要對策。針對前述規(guī)范分析的結(jié)果,提出改進(jìn)我國上市公司自愿性會(huì)計(jì)信息披露的對策,如：盡快推出《上市公司自愿性會(huì)計(jì)信息披露指引》、加強(qiáng)自愿性會(huì)計(jì)信息披露的法律保障制度建設(shè)、完善我國上市公司自愿性會(huì)計(jì)信息披露制度、提升外部投資者的需求、建立上市公司自愿性會(huì)計(jì)信息披露內(nèi)部激勵(lì)措施、明確自愿性會(huì)計(jì)信息披露的內(nèi)容、統(tǒng)一自愿性會(huì)計(jì)信息披露的形式、構(gòu)建權(quán)威的上市公司信息披露質(zhì)量評價(jià)體系、加強(qiáng)注冊會(huì)計(jì)師的審核、加大政府監(jiān)管力度以及建立事后懲罰機(jī)制等。 第六部分為研究結(jié)論與不足。
[Abstract]:Because of the economic globalization leads to the global expansion of capital markets, listed companies financing also expand from domestic to international. Listed companies in the broader capital market at the same time, is also facing more fierce competition, forcing the managers of listed companies are willing to disclose more reliable information to attract investors to get more capital. At the same time, increase the number of investors, improve the quality of the capital market to increase the number of information needs of listed companies, improve the quality requirements. This requires the disclosure of Listed Companies in the mandatory accounting information, voluntary disclosure of accounting information more and more. Therefore, this paper mainly studies the voluntary accounting information disclosure of listed the company is currently, due to a study of the concept of voluntary information disclosure and voluntary accounting information disclosure is not clearly defined, the two is the voluntary letter Study on the information disclosure from the point of view of management, the real from the accounting perspective research is not covered.
This paper adopts normative research methods, such as inductive method, deductive method, comparative study method and chart method. In the course of the study, carried out extensive and in-depth investigation and study, in order to occupy a large number of research materials, on the basis of this, to find out the regularity of voluntary accounting information disclosure of listed companies.
This paper starts from the concept of voluntary accounting information disclosure of listed companies and the theoretical basis, analysis of problems and reasons at the present stage of China's voluntary accounting information disclosure of listed company exists, from the voluntary accounting information disclosure of listed companies and foreign experience, to enlightenment, and puts forward some countermeasures for perfecting the voluntary accounting information disclosure in China listed companies. To proceed from the actual situation of Chinese enterprises, the voluntary accounting information disclosure of the combination of theory and practice, provided guidance for the practice of voluntary accounting information disclosure of listed companies.
This paper is based on the signal transmission theory, information asymmetry theory and efficient market theory as the theoretical support, drawing on relevant literature research methods and conclusions at home and abroad, combined with China's unique political, cultural, legal research background. This paper is divided into six parts, the main contents of each part are as follows:
The first part is the introduction, this part mainly expounds the research background and significance, literature review, research ideas and methods and framework of this paper;
The second part is the basic theory of voluntary accounting information disclosure of listed companies. To clarify the concept of voluntary accounting information disclosure of listed companies, the content and theoretical basis;
The third part is the analysis of the status of voluntary accounting information disclosure of Listed Companies in China. China's voluntary accounting information disclosure of listed company the main problems are: the desire of voluntary accounting information disclosure is very weak, the voluntary accounting information disclosure of a single item, the voluntary accounting information disclosure is not timely, the voluntary disclosure of accounting information in random, voluntary disclosure of accounting information the reliability is not high. The main cause of these problems is the lack of guidance of voluntary accounting information disclosure of relevant laws and regulations, listed companies voluntary accounting information disclosure consciousness is not strong, the content and form of voluntary accounting information disclosure is not standardized and voluntary disclosure of accounting information lacks effective government supervision.
The fourth part is the international comparison of voluntary accounting information disclosure of listed companies. The main selection of United States, Japan and Britain and other countries and regions, a comparative study from the voluntary accounting information disclosure of listed company regulation and other aspects, that the voluntary accounting information disclosure of Listed Companies in China's regulation and content to provide reference;
The fifth part is the main measures to improve the voluntary accounting information disclosure of listed company in our country. According to the specification of the results of the analysis, put forward the improvement countermeasures of voluntary accounting information disclosure of Listed Companies in our country as soon as possible such as: < the guidelines for the voluntary accounting information disclosure of listed company, strengthen the construction of legal system of voluntary accounting information disclosure, improve the system of voluntary the accounting information disclosure of listed companies, improve the external investor demand, the establishment of voluntary accounting information disclosure of listed company internal incentive measures, clear the voluntary accounting information disclosure of the contents of the unified form of voluntary accounting information disclosure, information disclosure quality of listed companies, the construction of evaluation system of authority, strengthen the CPA audit, strengthen the government supervision and the establishment of after the punishment mechanism.
The sixth part is the research conclusion and the insufficiency.

【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F275;F832.51

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本文編號：1482867