本文選題：中小企業(yè)板　切入點(diǎn)：KOSDAQ　出處：《延邊大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：上市公司信息披露對(duì)保證證券市場(chǎng)效率和公平十分重要,有效的信息披露制度可以保護(hù)投資者利益,有效約束發(fā)行公司的行為和其他有關(guān)人員的行為,能夠迅速準(zhǔn)確地引導(dǎo)資本流向高效率的企業(yè),從而實(shí)現(xiàn)資源優(yōu)化配置。上市公司在進(jìn)行信息披露時(shí)最為核心的內(nèi)容是會(huì)計(jì)信息的披露。真實(shí)性和完整性是形成有效證券市場(chǎng)時(shí)對(duì)信息披露的基本要求。本文的研究目標(biāo)是結(jié)合我國(guó)中小企業(yè)板會(huì)計(jì)信息披露的具體內(nèi)容,借鑒韓國(guó)KOSDAQ市場(chǎng)會(huì)計(jì)信息披露制度的經(jīng)驗(yàn),找出我國(guó)目前中小企業(yè)板上會(huì)計(jì)信息披露制度存在的不足之處,進(jìn)而提出自己的看法和解決思路。 我國(guó)中小企業(yè)板會(huì)計(jì)信息披露制度主要存在以下幾個(gè)問(wèn)題,如會(huì)計(jì)信息披露制度不完善；會(huì)計(jì)信息披露不充分；會(huì)計(jì)信息披露不及時(shí)；會(huì)計(jì)信息披露不真實(shí)；會(huì)計(jì)信息披露違規(guī)成本低等。根據(jù)以上存在的問(wèn)題,提出了完善我國(guó)中小板會(huì)計(jì)信息披露制度的建議,如完善上市公司會(huì)計(jì)信息披露制度；完善上市退市規(guī)則,減輕中小板上市公司財(cái)務(wù)壓力,優(yōu)化上市資源；加強(qiáng)信息披露監(jiān)管,加重違法違規(guī)行為的處罰力度;對(duì)于會(huì)計(jì)信息披露監(jiān)督體系要進(jìn)一步的完善,以強(qiáng)化監(jiān)管信息披露的整個(gè)過(guò)程及內(nèi)容；關(guān)于會(huì)計(jì)信息披露者違反規(guī)定進(jìn)行披露的要嚴(yán)格追究法律責(zé)任等。強(qiáng)化對(duì)上市公司會(huì)計(jì)信息披露的監(jiān)管、提高會(huì)計(jì)信息披露質(zhì)量是一項(xiàng)長(zhǎng)期、復(fù)雜的系統(tǒng)工程,要想讓整個(gè)系統(tǒng)正常的運(yùn)行,各方面的協(xié)調(diào)、溝通工作是必不可少的。會(huì)計(jì)信息披露的準(zhǔn)確性、充分性、完整性以及有效性的實(shí)現(xiàn)都是建立在對(duì)于各個(gè)方面的協(xié)調(diào)、平衡的基礎(chǔ)之上的。一個(gè)完整的信息披露系統(tǒng)才能夠?qū)⑼顿Y者的利益最大化,讓證券市場(chǎng)進(jìn)行良好的發(fā)展,最終讓證券市場(chǎng)朝著穩(wěn)定向上的趨勢(shì)發(fā)展。
[Abstract]:Information disclosure of listed companies is very important to ensure the efficiency and fairness of the securities market. An effective information disclosure system can protect the interests of investors and effectively constrain the behavior of issuing companies and other relevant personnel. Be able to direct capital quickly and accurately to efficient enterprises, The disclosure of accounting information is the core of the information disclosure of listed companies. Authenticity and integrity are the basic requirements for information disclosure when forming an effective securities market. The research goal is to combine the concrete content of accounting information disclosure of small and medium-sized enterprises in our country. Based on the experience of the KOSDAQ market accounting information disclosure system in Korea, this paper finds out the shortcomings of the accounting information disclosure system on the board of small and medium-sized enterprises in our country, and then puts forward its own views and solutions. There are several problems in accounting information disclosure system of small and medium-sized enterprises in China, such as imperfect accounting information disclosure system; inadequate accounting information disclosure; untimely accounting information disclosure; untrue accounting information disclosure; Based on the above problems, the paper puts forward some suggestions to perfect the accounting information disclosure system of small and medium-sized boards in China, such as perfecting the accounting information disclosure system of listed companies, perfecting the rules of listing and delisting, and so on. Lighten the financial pressure of small and medium-sized board listed companies, optimize listing resources, strengthen information disclosure supervision, increase penalties for illegal and illegal activities, and further improve the accounting information disclosure supervision system, In order to strengthen the whole process and content of regulatory information disclosure; regarding the disclosure of accounting information disclosing in violation of regulations, and so on, we should strictly investigate legal liabilities, and strengthen the supervision over the disclosure of accounting information of listed companies, To improve the quality of accounting information disclosure is a long-term and complicated system engineering. In order to make the whole system run normally, it is necessary for all aspects to coordinate and communicate. The accuracy and adequacy of accounting information disclosure, The realization of integrity and effectiveness is based on the coordination and balance of all aspects. A complete information disclosure system can maximize the interests of investors and enable the securities market to develop well. Finally, let the securities market toward a stable upward trend.
【學(xué)位授予單位】：延邊大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F833.126;F832.51;F276.3;F275

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