本文關(guān)鍵詞：我國食品行業(yè)上市公司信息披露評價指標體系研究　出處：《青島理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 食品安全 上市公司 信息披露 評價

【摘要】：盤點近幾年的各種新聞事件，“食品安全”毫無疑問是一個無法規(guī)避的問題，并且已經(jīng)逐漸演變成為一個社會熱點問題。連續(xù)幾年出現(xiàn)的重大食品安全事故，已經(jīng)對消費者造成了巨大的傷害，同時也再一次警示食品企業(yè)，到底應(yīng)該怎樣做才能讓消費者對食品恢復(fù)信心。答案很明顯，企業(yè)只有做到信息透明，才能取得長足發(fā)展，一個“神秘”的企業(yè)，注定是不被消費者信任的，缺失了消費者信任的基礎(chǔ)，發(fā)展就更無從談起。 為了進一步加強對我國上市公司的信息披露行為的監(jiān)管力度，促進其信息披露質(zhì)量的改善，我國相關(guān)部門先后頒布了多部法律法規(guī)及相關(guān)規(guī)章制度，以使其經(jīng)營管理變得更加透明。有效的信息披露可以為上市公司樹立良好形象，從而幫助企業(yè)及時籌措大量發(fā)展資金，除此之外，它還能更好地體現(xiàn)證券市場的“三公”原則，，將投資者與經(jīng)營者之間的信息不對稱程度盡可能降低，使得投資者作出明智的投資決策，保障其合法權(quán)益，為金融市場的長久發(fā)展打下堅實的基礎(chǔ)。 如今，構(gòu)建一套全面的信息披露評價指標體系，對我國食品行業(yè)上市公司信息披露情況進行深入探究，已成為一項重要課題。通過此評價體系，對我國食品行業(yè)上市公司信息披露的水平進行評價，不論對公司的自我監(jiān)管，還是投資者作出明智的投資決策均具有重要的現(xiàn)實意義。本文在總結(jié)相關(guān)學(xué)者研究結(jié)果的基礎(chǔ)上，針對我國國情，構(gòu)建了符合我國實際情況的食品行業(yè)上市公司信息披露評價指標體系。最后，通過對企業(yè)的實證研究，揭示了該評價體系的合理性，并相應(yīng)地提出了對策和建議。
[Abstract]:The inventory of a variety of news events in recent years, the "food safety" is undoubtedly an unavoidable problem, and has gradually become a hot social issue. Major food safety accidents occur for several years, has caused great harm to consumers, but also once again warning of food enterprises, should be in the end what can be done to allow consumers to restore the confidence of the food. The answer is obvious, only do business with information transparency, in order to achieve rapid development, a "mystery" of the enterprise, is not meant to be consumer confidence, lack of basic consumer trust development, not to mention.
In order to further strengthen the supervision of the behavior of the disclosure of information of listed companies, to promote the improvement of the quality of the information disclosure, the relevant departments of China has promulgated a number of laws and regulations, in order to make the management more transparent. The effective information disclosure can establish a good image of the listed companies, so as to help a large number of enterprises in a timely manner to raise funds for development, in addition, it can better reflect the stock market three principle, the degree of information asymmetry between investors and operators to reduce as far as possible that the investors make wise investment decisions, safeguard the legitimate rights and interests, for the long-term development of the financial market and lay a solid foundation.
Now, to build a comprehensive evaluation index system of information disclosure, information disclosure of listed company of Chinese food industry in-depth research, has become an important topic. Through this evaluation system to evaluate the information disclosure of the listed company of Chinese food industry level, regardless of the company's self supervision is of great realistic significance important or investors to make informed investment decisions. Based on summarizing the relevant research results, according to the condition of our country, constructed in line with the actual situation of China's food industry listed company information disclosure evaluation index system. Finally, through the empirical research on the enterprise, reveals the rationality of the evaluation system, and the corresponding put forward the countermeasures and suggestions.

【學(xué)位授予單位】：青島理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F270;F426.82;F406.7

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本文編號：1370702