【作者】 刘燕波；

【导师】 郭礼江；

【作者基本信息】 武汉理工大学 ， 企业管理， 2002， 硕士

【摘要】 上市公司是证券市场的基石，上市公司会计信息质量问题是证券市场各方关注的焦点，上市公司会计信息的披露监管是证券市场监管的核心。对我国上市公司会计信息的质量与监管研究，不仅具有较高的理论价值，而且具有重大的现实意义。 我国的经济体制正处在从计划经济向市场经济转轨的过程中。本文以此为背景，分析了我国证券市场取得的巨大成就和发展中存在的种种问题，揭示了会计信息质量高低影响着证券市场有效性的发挥，提出了会计信息质量特征和评价体系。以此为基础，本文通过大量数据资料，从总体上分析我国上市公司会计信息质量现状，指出了我国上市公司披露的会计信息在真实可靠性、及时性、充分性、准确性等方面存在的种种问题，并揭示了产生这些问题的体制原因、政策原因、监管原因和人员素质原因。 借鉴国际发达国家的经验教训，结合我国的具体实践，本文提出了提高我国上市公司会计信息质量的对策。即要通过改善会计环境、加速会计准则国际化进程、加强会计信息披露监管、提高审计质量、提高会计人员和投资者素质等途径，疏堵结合，标本兼治，多管齐下，综合治理，以尽快提高我国上市公司会计信息的质量，促进证券市场的高效、有序、健康发展。更多还原

【Abstract】 Listed company is an important ingredient in stock market, and then accounting information issued by listed company will be the center of stock market supervision. For this reason, the research for accounting information supervision will be of profound significance.As our economic system transferred from planned economy to market economy, this article lists the greatest achievement of stock market, at the same time analysis some problems in its developing process and throw light on that the integrity of accounting information will be concerned with business integrity, which is the base of a healthy stock market. Through a great many of data statistic, the article give account of accounting information in the present stock market, abstract some problem and analysis some reason for it.This article puts forward some measure to enhance the integrity of accounting information, such as making a healthy environment for accounting, enhancing supervision of accounting information, and improve the accountant quality. In brief, a healthy stock market is an ingredient in the capital-formation and economic-growth processes.更多还原