本文選題：法治 + 上市公司��； 參考：《甘肅政法學(xué)院》2017年碩士論文

【摘要】：資本市場(chǎng)在我國(guó)社會(huì)經(jīng)濟(jì)發(fā)展中扮演越來(lái)越重要的角色,上市公司會(huì)計(jì)信息成為市場(chǎng)參與主體經(jīng)濟(jì)決策的重要依據(jù)。然而,近年來(lái)我國(guó)資本市場(chǎng)中上市公司會(huì)計(jì)信息暴露出諸多問(wèn)題,肩負(fù)公眾期望的監(jiān)管機(jī)制沒(méi)有充分發(fā)揮作用。在全面推進(jìn)依法治國(guó)的戰(zhàn)略背景下,遵從法治理念的指導(dǎo),研究上市公司會(huì)計(jì)信息監(jiān)管機(jī)制優(yōu)化問(wèn)題,實(shí)現(xiàn)上市公司會(huì)計(jì)信息依法、從嚴(yán)、全面監(jiān)管,拓寬了理論研究視角,能夠提高會(huì)計(jì)信息質(zhì)量,具有較強(qiáng)的理論和實(shí)踐意義。本文主要由四部分、七章內(nèi)容組成:第一部分:提出問(wèn)題,主要包括第一章緒論、第二章國(guó)內(nèi)外文獻(xiàn)綜述和第三章相關(guān)概念及理論基礎(chǔ)。第一章主要介紹了法治理念下我國(guó)上市公司會(huì)計(jì)信息監(jiān)管機(jī)制優(yōu)化的選題緣起。上市公司會(huì)計(jì)信息虛假問(wèn)題屢禁不止,需要依賴法治化的監(jiān)管機(jī)制予以解決。第二章從上市公司會(huì)計(jì)信息、上市公司會(huì)計(jì)信息監(jiān)管機(jī)制、法治理念下的會(huì)計(jì)信息監(jiān)管三方面,沿著國(guó)內(nèi)和國(guó)外兩個(gè)維度,對(duì)相關(guān)學(xué)者研究成果和文獻(xiàn)資料進(jìn)行梳理和總結(jié),汲取前輩研究養(yǎng)分。第三章指明所研究上市公司會(huì)計(jì)信息監(jiān)管機(jī)制的相關(guān)概念內(nèi)涵,明確憲政理論、信息不對(duì)稱理論、有效市場(chǎng)假說(shuō)理論和保險(xiǎn)理論作為全文研究的理論基礎(chǔ)。第二部分:分析問(wèn)題,主要包括第四章上市公司會(huì)計(jì)信息監(jiān)管機(jī)制國(guó)外經(jīng)驗(yàn)借鑒和第五章法治理念下我國(guó)上市公司會(huì)計(jì)信息監(jiān)管現(xiàn)狀、問(wèn)題及成因分析。第四章介紹了美國(guó)、英國(guó)、歐盟、日本和韓國(guó)的上市公司監(jiān)管經(jīng)驗(yàn),從中得出優(yōu)化我國(guó)上市公司會(huì)計(jì)信息監(jiān)管機(jī)制的有益啟示。第五章從法治理念角度出發(fā),分析了我國(guó)現(xiàn)行上市公司會(huì)計(jì)信息監(jiān)管機(jī)制的現(xiàn)狀,揭示我國(guó)現(xiàn)行監(jiān)管存在的問(wèn)題及其成因。第三部分:解決問(wèn)題,即第六章法治理念下優(yōu)化我國(guó)上市公司會(huì)計(jì)信息監(jiān)管機(jī)制的對(duì)策建議。提出法治理念下我國(guó)上市公司會(huì)計(jì)信息監(jiān)管機(jī)制優(yōu)化的基本思路,構(gòu)建了以法律規(guī)范體系、監(jiān)管組織、上市公司、投資主體為要素的法治理念下我國(guó)上市公司會(huì)計(jì)信息監(jiān)管機(jī)制圖。建議通過(guò)建立統(tǒng)一協(xié)調(diào)的上市公司會(huì)計(jì)信息監(jiān)管法律規(guī)范體系、優(yōu)化監(jiān)管組織職能、完善上市公司內(nèi)部治理、嚴(yán)肅會(huì)計(jì)信息監(jiān)管懲處威懾,更好實(shí)現(xiàn)監(jiān)管作用。第四部分:總結(jié)與展望,即第七章。主要對(duì)全文研究?jī)?nèi)容進(jìn)行了總結(jié),指出了研究中存在的不足和未來(lái)可能的研究發(fā)展方向。
[Abstract]:Capital market plays a more and more important role in China's social and economic development. Accounting information of listed companies has become an important basis for market participation in economic decision-making.However, in recent years, the accounting information of listed companies in the capital market of our country has exposed many problems, and the supervision mechanism shouldering the public expectations has not played a full role.Under the strategic background of promoting the rule of law in an all-round way, following the guidance of the concept of rule of law, this paper studies the optimization of accounting information supervision mechanism of listed companies, realizes the accounting information of listed companies according to law, strictly and comprehensively supervises, and widens the theoretical research perspective.Can improve the quality of accounting information, has a strong theoretical and practical significance.This paper consists of four parts and seven chapters: the first part: put forward questions, including the first chapter introduction, the second chapter domestic and foreign literature review and the third chapter related concepts and theoretical basis.The first chapter mainly introduces the origin of the optimization of accounting information supervision mechanism of listed companies in China under the concept of rule of law.The problem of false accounting information of listed companies is forbidden repeatedly, and it needs to be solved by the regulatory mechanism of rule of law.The second chapter, from the listed company accounting information, listed company accounting information supervision mechanism, under the rule of law concept of accounting information supervision, along the domestic and foreign two dimensions, the relevant scholars research results and literature review and summary,Draw on the nutrients of the previous generation.The third chapter points out the related concepts of accounting information supervision mechanism of listed companies, and clarifies the constitutional theory, information asymmetry theory, efficient market hypothesis theory and insurance theory as the theoretical basis of this paper.The second part: analysis of the problems, including the fourth chapter of listed companies accounting information supervision mechanism of foreign experience and the fifth chapter under the concept of rule of law in China's listed companies accounting information supervision status, problems and causes of analysis.The fourth chapter introduces the experiences of American, British, European Union, Japan and South Korea in the supervision of listed companies.The fifth chapter analyzes the current situation of accounting information supervision mechanism of listed companies in China from the perspective of the concept of rule of law, and reveals the existing problems and causes of the current supervision in China.The third part: to solve the problem, that is, the sixth chapter under the concept of rule of law to optimize the accounting information supervision mechanism of listed companies in China.This paper puts forward the basic idea of optimizing the accounting information supervision mechanism of listed companies in our country under the concept of rule of law, and constructs a system of legal norms, supervision organizations and listed companies.The supervision mechanism of accounting information of listed companies under the concept of rule of law.It is suggested that by establishing a unified and coordinated legal and normative system of accounting information supervision of listed companies, optimizing the functions of supervision and organization, perfecting the internal governance of listed companies, and strictly punishing and deterring accounting information supervision, the role of supervision should be better realized.The fourth part: summary and prospect, namely the seventh chapter.This paper summarizes the research contents, points out the shortcomings of the research and the possible research direction in the future.
【學(xué)位授予單位】：甘肅政法學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.51;F275

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