本文選題：案例分析　切入點：新股發(fā)行　出處：《山東財經(jīng)大學(xué)》2014年碩士論文

【摘要】：目前在全球范圍內(nèi)的資本市場上，企業(yè)首次公開發(fā)行股票的招股說明書存在信息披露質(zhì)量問題是一個普遍存在的現(xiàn)象，我國證券市場也同樣存在著招股說明信息披露質(zhì)量有待提高的問題，尤其是風(fēng)險信息的披露質(zhì)量。企業(yè)在招股說明書存在信息披露瑕疵的情況下進(jìn)行上市的情況時有發(fā)生，對此媒體的新聞報道也時常出現(xiàn)。但國內(nèi)學(xué)者多從單一案例出發(fā)，分析個別企業(yè)存在的信息披露問題，得出結(jié)論缺乏普遍性。 本文運(yùn)用互聯(lián)網(wǎng)搜集有媒體曝光的1990年12月至2011年12月31日間向中國證監(jiān)會遞交招股說明書存在風(fēng)險信息披露問題的所有企業(yè)作為樣本企業(yè)，通過對樣本企業(yè)逐一進(jìn)行案例分析發(fā)現(xiàn)，風(fēng)險信息披露主要在財務(wù)信息披露、關(guān)聯(lián)交易風(fēng)險信息、專利技術(shù)風(fēng)險信息和募集資金投向等方面的披露存在問題，而問題主要表現(xiàn)為隱瞞信息、虛假披露信息和信息披露詳細(xì)程度低。接著運(yùn)用內(nèi)容分析法和統(tǒng)計方法歸納總結(jié)風(fēng)險信息披露存在問題的普遍特征，歸納企業(yè)招股說明書風(fēng)險因素部分信息披露的詳細(xì)程度，以及每種問題被披露時的意向分析。針對內(nèi)容分析和統(tǒng)計分析的結(jié)果，對招股說明書風(fēng)險信息披露存在問題的原因進(jìn)行探討。 通過對招股說明書風(fēng)險因素信息披露的研究，本文認(rèn)為應(yīng)當(dāng)豐富投資者獲取企業(yè)信息的渠道，完善企業(yè)信息披露制度。同時，中國證監(jiān)會加大執(zhí)法力度，引入專業(yè)人員審核招股說明書機(jī)制，并加強(qiáng)企業(yè)嚴(yán)格按照規(guī)定進(jìn)行信息披露。對招股說明書風(fēng)險信息披露存在問題的研究，豐富和完善了我國證券市場信息披露制度。
[Abstract]:At present, in the global capital market, it is a common phenomenon that the prospectus of an enterprise's initial public offering stock has the problem of information disclosure quality. In China's securities market, there is also the problem that the quality of information disclosure needs to be improved, especially the quality of disclosure of risk information. However, domestic scholars often analyze the problems of information disclosure in individual enterprises from a single case, and draw a conclusion that it is lacking in universality. This paper uses the Internet to collect all the enterprises that submitted the prospectus to the CSRC between December 1990 and December 31, 2011, which have been exposed by the media. Through the case analysis of the sample enterprises, it is found that the disclosure of risk information is mainly in the aspects of financial information disclosure, related transaction risk information, patent technology risk information and the investment of raised funds, etc. The main problem is concealment of information, false disclosure of information and low level of detail disclosure. Then the use of content analysis and statistical methods to summarize the general characteristics of risk information disclosure problems, Summarizing the degree of detail of some of the risk factors in the prospectus of an enterprise, as well as the analysis of the intention of each issue when it is disclosed, according to the results of the content analysis and statistical analysis, This paper probes into the reasons for the problems in the disclosure of risk information in prospectus. Through the research on risk factors disclosure of prospectus, this paper holds that investors should enrich the channels of obtaining enterprise information and improve the system of enterprise information disclosure. At the same time, CSRC has stepped up enforcement of the law. This paper introduces the mechanism of professional examination and verification of prospectus, and strengthens the enterprises to disclose information strictly according to the regulations. The research on the problems of risk information disclosure of prospectus enriches and perfects the information disclosure system of China's securities market.
【學(xué)位授予單位】：山東財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.51;F275

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