【作者】 王婷；

【导师】 张捷；

【作者基本信息】 东北财经大学 ， 会计学， 2010， 硕士

【摘要】 当今社会是一个信息高速发展的时代,会计信息是连接上市公司和证券市场的纽带和桥梁,上市公司会计信息披露质量将直接影响信息使用者的决策和我国资本市场的发展。会计信息披露是会计信息使用者了解上市公司,证券监管机构监督和审查上市公司的主要信息来源,高质量的上市公司会计信息披露有利于保障会计信息使用者的合法权益,是证券市场健康发展的基础。近年来,上市公司会计信息披露质量问题已成为了证券市场无法回避的问题,我国及世界其他国家上市公司信息披露违规案例不断发生,从蓝田股份、银广夏造假案,再到安然、世通公司丑闻等一系列事件,人们对上市公司披露的会计信息的可信性产生了严重质疑,因而也引发了人们对上市公司会计信息、披露质量问题的思考,上市公司会计信息披露质量问题已经逐步成为人们关注和研究的热点问题。我国证券市场与发达国家相比起步较晚,自20世纪90年代上海、深圳证券交易所的相继成立,我国上市公司才开始正式对外披露会计信息。经过了近二十年的发展,我国上市公司会计信息披露制度从无到有,从不健全到健全,在规范上市公司会计信息披露行为、保护投资者利益和保障资本市场的健康发展等方面都起到了积极的作用。但同时我们也应充分认识到,我国上市公司会计信息披露无论是在制度建设方面,还是在具体执行方面,均存在许多不足之处。近年来,我国已逐步形成了以《证券法》为中心、以一系列相关法律、法规为补充的信息披露体系,借以规范我国上市公司的会计信息披露行为,并建立起了相对完善的上市公司会计信息披露监管审查制度。但由于制度的不健全、上市公司内部结构不合理、信息披露自愿性不高、监管审查力度不够等多方面原因,上市公司在会计信息披露过程中仍然存在着信息披露不真实准确、不充分完整、不及时等许多信息披露质量问题,上市公司会计信息造假的情况也屡见不鲜。因此,如何提高我国上市公司会计信息披露质量,已成为我们迫切需要解决的问题。所以,应该对我国上市公司会计信息披露质量问题进行深入的分析研究,找出我国上市公司会计信息披露存在的问题以及导致问题产生的主要原因,从而找出改进对策以提高我国上市公司会计信息披露质量,保障我国证券市场,乃至整个资本市场的健康发展。本文针对如何提高我国上市公司会计信息披露质量这一热点问题,在阅读大量相关文献的基础上,进行了较为深入的研究分析。首先,明确文章的研究背景、研究意义、国内外的研究现状、研究内容及研究方法。然后,介绍了会计信息披露的相关情况和理论基础,为全文提供有力的理论支撑。论文的第三部分对我国上市公司信息披露的现状进行了分析。本文的核心是第四部分和第五部分。在论文的第四部分,介绍了导致我国上市公司会计信息披露问题产生的原因。论文结合了我国上市公司会计信息披露的相关案例,对我国上市公司信息披露质量问题产生的主要原因进行了深入分析。论文第五部分针对第四部分分析的导致上市公司会计信息披露质量问题产生的原因,从健全会计信息披露规范体系、完善公司法人治理结构、提高上市公司信息披露自愿性、加强对上市公司会计信息披露的监管几个角度提出了规范我国上市公司会计信息披露质量的相关对策。更多还原

【Abstract】 In today’s age of information, disclosure of information is listed on the external connection listed companies and the securities market of the bridge and link, and disclosure quality will directly affect the information the consumer’s decision and the development of China’s capital market. Disclosure of accounting information, refer to the relevant laws and regulations, the financial condition and operating results and other relevant information to the report of the securities regulatory authorities, and to the public announcement of a behavior. Accounting information disclosure is the primary means of investors understand the listed companies and the securities regulatory body monitor the listed companies. Information disclosure is the basis for the healthy development of securities market. Therefore, improving the quality of accounting information disclosure can help protect the users of accounting information for the legitimate rights and interests, maintaining effective functioning of securities markets. In recent years, distortion of information disclosure has become an unavoidable issue in securities markets. China and other countries, listed information disclosure violations continue to occur. From Lan Tian, Guangxia frauds case, Enron, Shi Tong scandals, people on the credibility of corporate disclosure had questioned sparked the quality of information disclosure in-depth thinking. The quality of accounting information disclosure of listed companies issue has gradually become a hot issue.The development of China’s securities market late compared with developed countries, since 1990s, Shanghai and Shenzhen Stock Exchange have been established, our company began formal disclosed accounting information. After the ten years of development, Chinese public company information disclosure system from scratch and never sound to the sound, to regulate corporate disclosure and protection of investors’interests and protect the development of capital markets are playing a positive role. But we should also be a clear understanding that our corporate disclosure either from the system, or from the specific implementation, there are insufficient.In recent years, China has gradually formed a securities law as a Center, a series of related laws and regulations of complementary information disclosure system that serve to standardize corporate disclosure principle requirements and content of the system, and the establishment of corporate disclosure Regulation review system. But because of the internal structure of listed companies, inadequate regulatory review, penalties are insufficient, and many other reasons, in the disclosure process there are still exist information disclosed is untrue, not timely, inadequate and many other information disclosure violations, false accounting information always happen.. Therefore, how to improve the quality of accounting information disclosure, and how to protect the disclosure of accounting information true and accurate has become an urgent problem to be solved. Therefore, we should be analysis and research the quality of corporate disclosure in China, identify our accounting information disclosure problems and the main reason, in order to constantly improve our quality of accounting information disclosure, to protect our country’s stock market and the effective operation of the capital market.This article on how to improve the quality of accounting information disclosure, read a lot on the basis of the relevant literature, conducting a more in-depth study. First, the article introduces the research background, significance, status and research methods. Then, introduced the relevant concepts and theoretical foundation of accounting information disclosure for provide strong theoretical support. In the third part, the status and problems of the information disclosure of listed companies in China were analyzed. The fourth and the fifth part are the core of this article. In the fourth part, describes the impact of accounting information for listed companies in China. Thesis combines the relevant cases of accounting information disclosure, in-depth analysis of the main reason of poor quality of the listed company information disclosure. The fifth part has the response to the fourth part of the analysis of the reasons lead accounting information disclosure’s quality poor, proposing the relevant countermeasures in various perspectives form improving the standard system of accounting information disclosure, improving corporate governance structure, improving the voluntary nature of accounting disclosure and strengthen supervision of accounting information disclosure.更多还原