本文選題：年報(bào)準(zhǔn)則 + 公司治理信息　； 參考：《湖南大學(xué)》2013年碩士論文

【摘要】：隨著我國市場化改革的不斷深入，證券市場正朝著法治化、規(guī)范化的成熟方向發(fā)展。但是，我國資本市場仍處于“新興加轉(zhuǎn)軌”階段，它還是一個(gè)正處于發(fā)展中的、尚未成熟的市場。在完善資本市場基礎(chǔ)性制度建設(shè)之時(shí)，公司治理歷來是資本市場的重要課題。現(xiàn)實(shí)中，信息披露制度便成為減少信息不對稱和提高公司透明度的治理工具。因此，在重視公司治理的宏觀視野下，公司治理信息披露規(guī)范則是監(jiān)管者應(yīng)著手健全的資本市場基礎(chǔ)性制度。 本文的主題是我國年報(bào)準(zhǔn)則中公司治理信息披露規(guī)范的演變與趨勢，其主旨在于通過考察我國年報(bào)準(zhǔn)則問世以來有關(guān)公司治理信息披露規(guī)范的演變軌跡，從總體上把握我國公司治理信息披露規(guī)范演變的規(guī)律和動因，進(jìn)而探尋公司治理信息披露規(guī)范的未來發(fā)展趨勢，為進(jìn)一步優(yōu)化我國上市公司治理與資本市場運(yùn)作的法制環(huán)境提供借鑒。通過研究分析，我們發(fā)現(xiàn)公司治理信息披露規(guī)范的演變，從會計(jì)環(huán)境角度分析，主要受經(jīng)濟(jì)背景環(huán)境、制度背景環(huán)境的影響；從公司治理角度分析，受股東至上治理模式到利益相關(guān)者共同治理模式的演進(jìn)影響；從路徑依賴?yán)碚摻嵌确治�，，它是“歷史”起作用的漸進(jìn)式發(fā)展。根據(jù)公司治理信息披露規(guī)范的現(xiàn)狀，我們總結(jié)出一是缺乏整合性，二是利益相關(guān)者參與信息披露有待完善。結(jié)合目前國際綜合報(bào)告發(fā)展主流的環(huán)境背景以及社會責(zé)任信息披露的需求，文章最終創(chuàng)新性地提出公司治理信息披露規(guī)范改進(jìn)的政策建議，以此預(yù)測公司治理信息披露規(guī)范的發(fā)展趨勢，進(jìn)而以期為我國資本市場的基礎(chǔ)性制度建設(shè)提供典范。
[Abstract]:With the deepening of China's market-oriented reform, the securities market is moving towards the mature direction of rule of law and standardization. However, China's capital market is still in the "emerging plus transition" stage, it is still in the development of a immature market. Corporate governance has always been an important subject in capital market. In reality, information disclosure system has become a governance tool to reduce information asymmetry and improve corporate transparency. Therefore, in the macro view of corporate governance, the regulation of information disclosure of corporate governance is the basic system of capital market that regulators should start to perfect. The theme of this paper is the evolution and trend of corporate governance information disclosure standard in the annual report standard of our country. The main purpose of this paper is to examine the evolution track of corporate governance information disclosure standard since the publication of our annual report standard. In general, we should grasp the law and motivation of the evolution of the regulation of corporate governance information disclosure in China, and then explore the future development trend of the norm of corporate governance information disclosure. To further optimize the governance of listed companies and the capital market operation of the legal environment for reference. Through research and analysis, we find that the evolution of corporate governance information disclosure norms is mainly affected by the economic background environment and institutional background environment from the perspective of accounting environment. Influenced by the evolution of the governance model from shareholder supremacy to common governance by stakeholders, it is a gradual development of history from the point of view of path dependence theory. According to the current situation of corporate governance information disclosure standard, we conclude that one is lack of integration, the other is that stakeholders' participation in information disclosure needs to be improved. Combined with the environment background of the current international comprehensive report development mainstream and the demand of social responsibility information disclosure, the article finally puts forward the policy recommendations to improve the standard of corporate governance information disclosure. In order to provide a model for the construction of the basic system of the capital market in China, this paper predicts the development trend of the standard of corporate governance information disclosure.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F231.5

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