上市公司财务信息披露若干问题的研究

【作者】 陈荣辉；

【导师】 张启銮；

【作者基本信息】 大连理工大学 ， 管理科学与工程， 2002， 硕士

【摘要】 上市公司的财务信息披露，一直是会计界争论颇多的话题，也是当前证券市场、资本市场的一个焦点。我国上市公司财务信息披露中存在着可信度不高、决策有用性不强、披露模式落后等问题，这在一定程度上已经妨碍了证券与资本市场的健康发展。 本文从历史的角度分析了财务信息披露的起源及发展历程，并结合我国上市公司财务报告编制和披露的变迁及当前存在的问题，分析了上市公司财务信息披露质量不高的原因，认为经济学上的正外部性和企业出于自身成本效益的考虑，使之在财务信息的决策有用性上大打折扣，同时，会计本身具有的特性和外部环境的制约，又使会计信息具有不可避免的模糊性，给上市公司留下了操作信息的空间。基于此，本文认为，要规范上市公司的财务信息披露，必须进一步完善市场环境和制度环境，为上市公司提供有利的外部条件，同时，加强一系列会计事项的披露规范，以提高财务信息的相关性，另外，还应改进传统的财务信息披露模式，提高其实效性和通用性。 最后，本文对未来财务信息披露作了初步设想，提出决策有用性将成为会计信息披露的首要质量要求，公允价值也将逐步成为计价基础，并进一步对未来财务报告的内容与形式作了简要论述。更多还原

【Abstract】 Financial information disclosure of the stock-listed companies is not only a hot topic in the finance study area, but also a popular focus in the securities business and capital business. And financial information disclosure in China does exit such problems as poor reliability, less serviceability to making decision and incomplete disclosing forms.In this article, the author not only exhibits the origin and the development of information disclosure from the historical angle, but also analyzes why the information disclosure has a poor quality by studying the change of the report-making method and the problems that we come across in our daily practice. The author contents that what leads to the poor serviceability of disclosing information is the Positive Externalities and the fact that the stock-listed companies are most likely to protect their own benefits. The author also states that because of the nature and the characters of the accountancy, the financial information inevitably bears uncertainty and ambiguity, which help those companies make use of the information disclosure method. Based on the reasons shown above, the authors concludes that in order to regulate the information disclosure of stock-listed companies, we should make our efforts to consummate the business and system environment and to build up detail information disclosing criterions. Further more, we should improve the exiting disclosing forms, thus enhance the serviceability and utility of the old forms.At the end of the article, the author provides a possible disclosing form and insists that the utility of the information disclosure will be the most important criterion when deciding the disclosing quality. The author also generalizes the content and the form of the financial reports in the future.更多还原