【作者】 丁月卉；

【导师】 田昆儒；

【作者基本信息】 天津财经大学 ， 会计学， 2008， 硕士

【摘要】 上市公司财务报告是企业与相关利益者(包括股东、债权人、政府、潜在投资者、社会公众等)之间最重要的沟通方式之一,它通过向理性的投资者和债权人提供决策相关的信息,帮助他们预测未来现金流量及风险水平,进而影响他们的投资决策。如果资本市场所有参与者都能获得大量相关、可靠的信息,那么社会闲置资金就会流向能够有效使用它们的企业,整个经济就更多产,创造出来的社会财富也就更多。由此可见,现代资本市场的有效性有赖于企业提供高质量的财务报告。财务报告的发展与一定时期的经济环境密切相关,因此财务报告模式是随着经济环境的变化而不断发展演进的。二十一世纪的今天,随着经济的飞速发展和信息时代的来临,越来越多的社会公众参与到资本市场的投资领域。利益相关者的信息需求已经无法通过现有财务报告得到满足。同时,传统的通用财务报告模式无论在理论基础还是实际应用中都存在着一定的滞后性,信息披露的数量、质量以及披露方式已经暴露出明显的缺陷,上市公司财务报告的改进迫在眉睫。中小股东作为资本市场的重要参与者,在完善了我国金融市场建设的同时,也为我国资本市场的健康发展注入了活力。但是,由于信息不对称等原因,中小股东往往处于信息的劣势地位,同时由于投资比例的限制而无法对上市公司实施实质性控制,中小股东利益遭到有控制权的大股东的严重侵害,其投资积极性被大大削减。从中小股东的信息需求角度研究财务报告的改进问题,在完善现有财务报告体系的基础上,补充提供能够满足中小股东需求、保护中小股东利益的财务信息和经营信息,改善中小股东的信息劣势地位,以提高中小投资者的投资积极性,促进我国资本市场的健康和谐发展。更多还原

【Abstract】 Abstract Financial report of listed company is the most important way of communication between the company and stakeholders (including shareholders, creditors, government, potential investors and social public). It supplies related information to help the users evaluate the risk of the listed company and make their investment decisions. If all of the market participants can get related and reliable information from the listed companies, the idle money can flow into the companies who can use them effectively, so the whole economy can create more social wealth. It shows that the validity of modern capital market depends on the high quality financial reports supplied by the companies.The development of financial report depends on the economic environment of certain period, so the financial report model also develops along with the change of economic environment. As the development of economy and advent of information age, more and more social public join investment of capital market. The financial report can not satisfies the information demands of so many stakeholders. At the same time, the traditional current finance report has hysteretic nature on both basic theory and practical application. The quantity, quality and way of disclosure about information the financial report supplied have expose many defects, the improvement of financial report system is stared in the face.As the important participators of capital market, minority shareholders improve not only the construction of our financial market, but also activity of capital market. However, because of information asymmetry, minority shareholders are always in the dry tree. They can not control the listed companies effectively because of the limit of investment proportion. Their profits are injured by the large shareholders that controls the companies. That dampens minority shareholders’ enthusiasm badly. This thesis study of the information demands of minority shareholders based on the financial report, in order to improve current finance report system and supply financial information and business information to improve their inferior position, protect minority shareholders’ profit reasonably and promote the development of capital market healthfully and harmoniously.更多还原