【作者】 沈俊文；

【导师】 黎国华；

【作者基本信息】 江西财经大学 ， 会计学， 2003， 硕士

【摘要】 会计信息披露制度是指规范证券发行公司及相关的单位和个人，以完整、准确、及时的方式，向投资者和整个证券市场披露会计信息或与会计信息密切相关的其他信息的制度体系。它是世界主要证券市场监管制度的基石，这一理念无论是在实施公开信息披露监管的国家，还是在实施实质性监管的国家都同样重要。这一制度体系的存在能够有效的保护投资者的合法权益，加强对资本市场的管理，维护股市秩序，减少股票投机行为，促使资本市场充分发挥资源优化配置的功能，还能监督公司管理人员更好的履行受托责任，改善公司经营管理。 从经济学角度来看，我们不难发现，会计信息披露制度之所以能够存在有其坚实的经济学理论支撑。它既有助于消除信息的不对称现象，避免逆向选择及道德风险等代理问题，同时亦有助于加大证券市场造假成本和遭受制裁之风险，从而促使经理人员基于个人理性考虑选择诚实披露。有效市场假设理论也充分说明了会计信息披露制度存在的必要性和合理性，已有的经验成果表明，半强式有效市场基本可以达到，而强式有效市场确是难以达到的，因此，会计信息披露制度所规定的披露内容不仅能够传递一定的新信息，对各种信息渠道传递之信息提供一种确证机制，还能有效的促使公司更为充分和及时的披露相关信息，增加市场透明度，确保市场交易的公平性。 我国一直相当重视会计信息披露制度的制订工作，从基本不存在较为正式的会计信息披露，到信息披露制度的初步建立，直至初步形成上市公司会计信息披露制度的基本规范，我国的上市公司会计信息披露制度建设已取得了很大的成绩。它涵盖证券立法、会计规范、审计规范三个方面的内容。基本的证券立法包括《证券法》、《公司法》、《会计法》和《注册会计师法》，这四项立法各有侧重，分别从不同角度对会计信息披露加以规范，为了将上述基本证券立法的披露要求具体化，证监会还制订了《公开发行证券的公司信息披露内容与格式准则》、《公开发行证券的公司信息披露编报规则》等一系列相关规范文件，初步形成了我国会计信息披露规则体系。我国的会计规范主要表现为会计准则体系，分为两个层次：第一层次为《企业会计准则(基本准则)》，第二层次为各项具体会计准则及《企业会计制度》。审计规范主要表现为审计准则体系，分为三个层次：第一层次为基本准则，第二层次为具体准则及实务公告，第三层次为执业规范指南。 美国与我国同属集中立法监管体制的国家，又是证券市场会计信息披露法律规范最为完备的国家之一，因此，本文在介绍我国会计信息披露制度框架的基础上，选择了美国会计信息披露制度的基本框架作为比较对象，以资对我国会计信息披露制度的完善提供有益的借鉴。 与这些国家成熟的证券市场规范相比较，我国的上市公司会计信息披露制度体系还存在一些问题。本文选取深圳原野实业股份有限公司作为典型案例，分析了在我国市场环境下，监管者为了防止上市公司利润操纵行为，而在制定相关准则时回避公允价值，使中国会计准则虽然涵盖了国际会计准则的大部分内容，却由于缺乏公允价值的概念，形成了与国际会计准则的根本性差异，甚至成为会计信息不具备相关性和可靠性的直接原因。我国会计信息披露制度中存在的问题，可以分为两个方面，一个是制度建设方面，一个是制度执行方面。在制度建设方面，本文分别基本法律法规中存在的问题、会计准则体系中存在的问题和审计执业规范中存在的问题三个大点进行分析。在制度执行方面，笔者将制约着我国会计信息披露制度有效执行的因素归纳为三个方面，首先是进行会计信息披露的上市公司治理结构的缺陷，由于我国上市公司中存在着较为严重的内部人控制、激励约束机制不配套、内部控制规范薄弱等现象，制约了我国会计信息质量的进一步提高；其次是会计信息披露的直接监管者——审计职业界的审计监督有效性不足，从而为上市公司的会计造假提供了便利；最后是会计信息披露的最终监管者——有关监管机构在监管中存在的效率低、处罚力度不够等问题，影响了会计信息披露制度的权威性。 美国安然造假案是近年来影响最为广泛、最为深远的会计造假案之一，它所涉及的不仅仅是会计信息失真的问题，更暴露出了美国为确保会计信息真实性所作出的制度安排存在着严重的缺陷。我国近年来不论是会计审计规范，还是证券市场监管，都不同程度的借鉴了美国的做法。因而，本文通过分析安然事件，以期对发展完善我国的会计信息披露制度提出几点启示。 针对上述会计信息披露制度中存在的问题，本文提出了几点完善对策。相对应的完善也从两个方面着手，即完善制度建设和加强制度的执行力度。在完善制度建设方面，笔者分别会计信息披露立法、会计准则体系、审计准则体系的完善，逐一进行讨论。在加强制度执行力度方面，涉及到完善上市公司治理结构，强化注册会计师审计的监督职能和加强有关监管机构的监管。一、、．；卜。～－’ 制度的不完备性是通常存在的状态，因此，会计信息披露制度的建设需要逐步的推进，然而要建立更多还原

【Abstract】 The system of Accounting Disclosure (the system of AD) regulates the securities issuing companies and the related persons to disclose the accounting information and other information to the investors and the whole security market complete^ accurately and timely. This system is the foundation stone of the supervision system of the main security markets in the world, which has the same importance both in the countries who carry out the Full Disclosure Regulation and in the others who carry out the Substantive Regulation. The existence of the system can protect the investors’ lawful interests, strengthen the management of the capital market, uphold the order of the stock market, minimize the illegal behaviors, realize the good disposition of the social sources as well as supervise the managers to improve the management of the corporations.From the economic angle, it is not difficult for us to find that the existence of the system of AD has its solid economic theoretical support. This system is helpful to wipe out the asymmetric information phenomenon, avoid the agent problems like the adverse option and moral hazard, improve the illegal cost and punished hazard, and impel the managers to disclose honestly from their own rational knowledge. The theory of Efficient Market Hypothesis also explains the necessary and rational existence of the system of AD. The current research fruits show that the half-strong effective market is easy to realize but the strong one is difficult to reach, so the contents of the system of AD can not only transfer every new information but also impel the corporations to disclose the relevant information completely and timely, improve the transparency of the market and uphold the fairness of the transactions.Our country highly values the draft of the system of AD continuously. From the period of non-formal system to preliminary establishment of it to form a scientific and rational construction, the system of AD of Chinese listed companies has made great progress. The system of AD consists of the contents of security legislation, accounting regulation and auditing regulation. Our country drafted the basic security laws on the basis of Corporate Law, Securities Law, Accounting Law and the CPA Law, which regulates the disclosure of accounting information respectively on different aspects. In order to form the concrete requirement of the basic securities legislation, the SEC formulated "the Standards of Contents and Pattern for the Information Disclosure of the Corporations Publicly Issuing Securities", " the Compiling Regulation for the Corporations Publicly Issuing Securities" etc, and preliminarily established the system of AD. The aspect of accounting regulation is mainly about the system of accounting standards that can be divided into two levels: the first level is "the Accounting Standards of Corporation (basic standards)", the second level is concrete standards and " the Accounting System of the corporations". Auditing regulation is mainly about the system of auditing standards that can be divided into three levels: the first level is basic standards, the second level is concrete standards and the third level is the guidance of working regulation.The America and China are both the countries of central legislation and supervision and one of the most sufficient legislation on the system of AD in security market, so this dissertation selects the basic construction of the system of AD ofAmerica as a reference in order to improve the Chinese system of AD on the basis of the introduction of Chinese system.Compared with the mature legislation of security market, the system of AD of listed companies of our countries still exists some defects. I select the Shenzhen Yuanye Industrial Corp. Ltd. As a typical case and analyze that in Chinese security market, the supervisors avoided the just and fair value when they formulated the relevant standards which include most of the international accounting standards in order to prevent the listed companies from rigging the profits, however, th更多还原