【作者】 赵力伟；

【导师】 柴志恒；

【作者基本信息】 中国地质大学（北京） ， 管理科学与工程， 2003， 硕士

【摘要】 本文先从企业产权结构的角度对上市公司会计信息披露的必要性和重要性进行分析，然后将会计基本理论与有效市场理论联系在一起加以研究，阐明了上市公司会计信息披露与证券市场的关系。在此基础上，对上市公司披露的会计信息进行财务分析的基本方法进行了全面地介绍，并结合目前我国证券市场会计信息披露的现状进行了深入而切实的分析，既揭示了我国上市公司会计信息编制及其披露所存在的问题，同时又提出了解决这些问题的建议。 本文分为四章，各章研究的主要问题如下： 第一章从企业产权理论进行分析，认为会计信息披露的真正动因在于“财产所有权”；在此基础上阐明了证券市场与上市公司产权结构的关系，指出证券市场是上市公司产权结构得到完善的重要机制，同时也是合理配置资源的有效途径。 第二章先对有效市场理论等西方当代财务理论进行评述，然后将会计基本理论与有效市场理论联系在一起加以研究，探讨了上市公司会计信息披露与证券市场之间的关系。指出证券市场的有效就是信息的有效，证券市场的核心正是信息(其中主要是会计信息)，并详细论述了证券市场的信息结构——披露信息与反映信息。 第三章在阐明证券市场有效运行对会计信息披露质量的要求基础上，重点研究了如何全面系统地对上市公司的会计信息进行分析，并选用具体案例进行了财务分析。 第四章在立足于前文理论认识的基础上，结合目前我国证券市场会计信息披露的现状进行了深入而切实的分析，揭示了我国上市公司会计信息编制及其披露所存在的问题，又提出了解决这些问题的建议。更多还原

【Abstract】 This thesis first analyses the necessity and importance of accounting disclosure of listed companies from the corporation’s property right structure’s point of view, then studies the combining accounting basic theory and Efficient Market Theory to illustrate the relationship between accounting disclosure of listed company and securities market. Based on the basis above, it presents a round introduction and thorough and pressing analysis to basic means of financing analyzing on the accounting information disclosed towards listed companies by linking the status of current accounting information disclosure, It explores the courses of accounting information distortion and puts forward the proposals to settling the problems.This thesis consists of four chapters and every chapter focuses the main issues as follows:In the first chapter, it is to analyze on corporation’s property right theory, which regards property as the real causes of accounting disclosure, classifies the relationship between securities market and property structure of listed company, points out that securities market is both the important mechanism to perfect the property structure of listed company and the effective approach to better resource disposition.The second chapter comments on the Western accounting theories of contemporary era, such as Efficient Market Theory, then studies the combining accounting basic theory and Efficient Market Theory to illustrate the relationship between accounting disclosure of listed company and securities market, points out that the efficiency of securities market means the efficiency of information and information (mainly accounting information) is the core of securities market,discusses in detail the information structure of securities market-information disclosure andinformation reflection.The third chapter focuses on how to analyze accounting information of listed company fully and systematically based on the introduction to the general requirement on accounting disclosure, and gives accounting analysis on the selected cases.The fourth chapter presents a round introduction and thorough and pressing analysis to basic means of financing analyzing on the accounting information disclosed towards listed companies by linking the status of current accounting information disclosure based on theories above, explores the courses of accounting information distortion and puts forward the proposals to settling the problems.更多还原