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  本文選題：創(chuàng)業(yè)板　切入點：會計信息披露　出處：《江西財經大學》2012年碩士論文　論文類型：學位論文

【摘要】：創(chuàng)業(yè)板市場是證券市場的一種組織形式,是一個完整市場經濟的必要組成部分。2009年10月30日,中國創(chuàng)業(yè)板市場設立,28家公司集中在深圳證券交易所掛牌上市。它為我國中小型、高科技和高成長性企業(yè)的提供了一個重要的融資渠道,但是由于目前創(chuàng)業(yè)板出現了一些信息披露的問題,而且其市場風險較大,所以為了保護投資者,很有必要探討如何完善深圳創(chuàng)業(yè)板上市公司會計信息披露的監(jiān)管問題。本文采用規(guī)范研究的方法,首先依托隨機理論、現代證券組合理論、有效市場理論對我國創(chuàng)業(yè)板上市公司監(jiān)管現狀及原因進行了分析；其次,分析了境外創(chuàng)業(yè)板上市公司會計信息披露監(jiān)管的相關情況,借鑒其監(jiān)管的成功經驗,并且結合我國創(chuàng)業(yè)板上市公司自身特點和會計信息披露監(jiān)管現狀,提出了幾點完善創(chuàng)業(yè)板上市公司會計信息披露監(jiān)管的建議。 本論文主要包括五大部分,具體的內容如下： 第一部分是引言。首先介紹了研究創(chuàng)業(yè)板上市公司會計信息披露監(jiān)管的理論意義和現實意義,其次對國內外關于創(chuàng)業(yè)板市場和創(chuàng)業(yè)板上市公司會計信息披露監(jiān)管的文獻進行了回顧,為本文的研究找到理論依據；最后闡述了文章的寫作思路和研究方法。 第二部分為創(chuàng)業(yè)板上市公司會計信息披露及監(jiān)管的特點。內容包括：會計信息披露基本理論；創(chuàng)業(yè)板上市公司的特點；創(chuàng)業(yè)板上市公司會計信息披露的特點；創(chuàng)業(yè)板上市公司會計信息披露監(jiān)管的特點。 第三部分為深圳創(chuàng)業(yè)板上市公司會計信息披露監(jiān)管現狀及原因分析,通過數據和實例分析,從證監(jiān)會、中介機構和內部控制三個角度闡述我國創(chuàng)業(yè)板上市公司會計信息披露監(jiān)管存在的問題；并且進一步從內部和外部分析其中的原因,為后面建議的提出做好鋪墊。 第四部分為境外創(chuàng)業(yè)板上市公司會計信息披露監(jiān)管的經驗及啟示。借鑒境外創(chuàng)業(yè)板上市公司會計信息披露監(jiān)管的經驗,并且得出了其會計信息披露監(jiān)管方面的幾點啟示。 第五部分為完善深圳創(chuàng)業(yè)板上市公司會計信息披露監(jiān)管的措施。在前文分析了我國創(chuàng)業(yè)板上市公司會計信息披露監(jiān)管存在的問題和借鑒境外創(chuàng)業(yè)板上市公司成功監(jiān)管經驗的基礎上,該部分特別針對我國創(chuàng)業(yè)板上市公司的現實條件,提出了從企業(yè)內部、外部監(jiān)管和中介機構三個角度來完善上市公司會計信息披露監(jiān)管的建議。
[Abstract]:The gem market is an organizational form of the securities market and a necessary part of a complete market economy. In October 30th 2009, China's gem market set up 28 companies to list on the Shenzhen Stock Exchange. High-tech and high-growth enterprises provide an important financing channel. However, because there are some problems of information disclosure in the gem at present, and the market risks are relatively high, so in order to protect investors, It is necessary to discuss how to improve the supervision of accounting information disclosure of listed companies in Shenzhen gem. The effective market theory analyzes the current situation and reasons of supervision of listed companies in gem. Secondly, it analyzes the relevant situation of accounting information disclosure of listed companies in overseas gem, and draws lessons from its successful supervision experience. Combined with the characteristics of gem listed companies and the current situation of accounting information disclosure supervision, this paper puts forward several suggestions to improve the supervision of gem listed companies' accounting information disclosure. This paper mainly includes five parts, the specific contents are as follows:. The first part is the introduction. Firstly, it introduces the theoretical and practical significance of the research on the regulation of accounting information disclosure of gem listed companies. Secondly, the domestic and foreign literature on gem market and gem listed companies' accounting information disclosure supervision are reviewed to find the theoretical basis for the research of this paper. Finally, the article describes the writing ideas and research methods. The second part is the characteristics of accounting information disclosure and supervision of gem listed companies, including the basic theory of accounting information disclosure, the characteristics of gem listed companies, the characteristics of gem listed companies' accounting information disclosure, and the characteristics of gem listed companies' accounting information disclosure. The characteristics of accounting information disclosure in gem listed companies. The third part is the analysis of the current situation and reasons of accounting information disclosure of listed companies in Shenzhen gem, through the analysis of data and examples, from the CSRC, This paper expounds the problems existing in the supervision of accounting information disclosure of listed companies in gem from the three angles of intermediary organization and internal control, and further analyzes the reasons from the internal and external aspects to lay a good foundation for the following suggestions. The 4th part is the experience and enlightenment of accounting information disclosure supervision of listed companies in overseas gem, and draw lessons from the experience of accounting information disclosure supervision of listed companies in overseas gem, and draw some enlightenments on the supervision of accounting information disclosure. The 5th part is to perfect the measures of accounting information disclosure supervision of Shenzhen gem listed companies. This paper analyzes the problems existing in the supervision of accounting information disclosure of listed companies in china's gem and draws lessons from overseas gem listed companies. Based on the experience of supervision, This part puts forward some suggestions to perfect the supervision of accounting information disclosure of listed companies from three aspects: internal supervision, external supervision and intermediary organization, especially in view of the actual conditions of listed companies in China.
【學位授予單位】：江西財經大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F832.51;F233

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本文編號：1583632