【作者】 李岩；

【导师】 董晓平；

【作者基本信息】 长春理工大学 ， 企业管理， 2011， 硕士

【摘要】 证券市场是进行资源有效配置的场所,证券市场规范化的发展离不开上市公司会计信息披露质量的提高。近年来上市公司披露虚假会计信息的案例时有发生,这得人们产生了信任危机。上市公司所披露的信息质量影响着投资者的判断和决策同时也关系着证券市场的健康稳定发展,所以本文对我国上市公司会计信息披露的质量以及价值相关性进行了研究。首先,本文从会计信息披露质量和会计信息价值相关性理论基础两个方面进行了分析。而在分析影响会计信息披露质量的因素时,发现披露虚假的会计信息提高了信息不对称的程度。其次,以价格模型为基础进行了分年度以及分等级的实证研究。根据深圳证券交易所针对上市公司披露会计信息的情况所公布的考评结果,以及相关的财务数据选取了四年(2006至2009),每年各75个样本进行了实证研究。通过对相关数据的描述性统计以及回归分析得出以下结论：第一,近年来我国上市公司会计信息披露质量基本呈逐年提高的趋势,但是整体水平并不是很高,会计信息披露等级为优秀的公司还不是很多。第二,会计信息披露的质量越高越有利于提高会计信息的价值相关性。第三,深圳证券交易所对上市公司进行的信息披露考评工作既能提醒投资者又能更好地规范上市公司,可见是非常有必要的。最后,本文根据会计信息披露质量低的原因提出了相应的建议对策。更多还原

【Abstract】 The security market is a place for effective allocation of resources, and its standardization can not develop without improving the quality of accounting information disclosure of listed companies. Listed companies in recent years, cases of false accounting information disclosure often occur and people have a crisis of confidence. The information quality of listed companies disclosure not only impact on the right economic decision-making but also the healthy and stable development of the market. So this paper is research on the quality of accounting information disclosure and the value relevance in China’s listed companies.First of all, this article from the theoretical basis for the disclosure of accounting information and accounting information related to the value of both the theoretical basis of analysis. When analyze the factors of the quality of accounting information disclosure we found that the quality of disclosure of false accounting information to improve the degree of asymmetric information. Second, the price model as the basis for empirical research with hierarchical and sub-annual. According to the Shenzhen Stock Exchange published the evaluation results of listed companies to disclose accounting information situation, and related financial data, we selected the four years (2006to2009), in each of the 75 empirical research samples. Data through descriptive statistics and regression analysis, we can get some conclusions:The first, listed companies in China in recent years, the quality of accounting information disclosure has enhanced basically, but its overall level is not certainly high, the excellent level of accounting information disclosure companies are not many. The second, the quality of accounting information disclosure will help increase the value of accounting information relevant. The third, Shenzhen Stock Exchange to carry out the evaluation of the disclosure of information is very necessary, its not only remind investors but also better regulate listed companies. Finally, this paper based on the reasons for the low quality of accounting information disclosure we put forward the corresponding policy proposal.更多还原