我国上市公司会计信息管制问题研究
本站原创 论文中文摘要：正常运作的资本市场应该是一个准确真实、公布及时、披露无误、充分透明的市场,这样才能确保资本市场中的所有参与者处于平等竞争的市场地位。然而,近年来,国内外上市公司发生了一系列会计事件,会计信息失真问题降低了社会公众对业界及资本市场的信心,造成了信用危机,严重干扰着我国上市公司和证券市场的正常发展,是经济发展进程中的一大公害。为了确保资本市场正常运转,许多国家已颁布了一系列法律、法规、规章和规范性文件,对上市公司会计信息披露行为进行管制。可见,对上市公司会计管制模式进行研究具有重要的理论和现实意义。该问题的解决在很大程度上要依靠于上市公司发展相适应的会计信息管制。因此,有关上市公司会计信息管制的研究已成为当前理论界与实务界共同关注的焦点。本文是对我国现行上市公司会计管制模式完善的研究,逻辑主线是坚持政府协调型会计管制模式,通过系统地提出问题、分析问题和解决问题,诣在继续完善我国上市公司会计信息管制,实现保护市场投资者利益的管制目标,从而保障我国证券市场有效、规范地运行。本文从经济学研究成果中寻求会计信息管制的基本理论依据,从历史发展中探究会计信息管制发展的脉络,从利益相关者中确定会计信息管制的目标定位。认同会计信息市场存在失灵情况,需要实施管制,但管制既有优势,也有缺陷,这决定了管理者不能为所欲为,而应适度管制。我国会计信息管制是为国家的宏观经济调控和企业的内部管理提供服务的,在证券市场大发展的形势下,投资者群体的形成对会计信息提出了新的需求,会计信息管制目标应确定于为保护投资者特别是中小投资者利益,这不仅是证券市场发达国家的共同取向,也是我们适应新形势需要的必然选择。然而会计信息管制模式置根于特定的政治体制、经济发展态势、法律制度及文化观念,我国始于计划经济时代的会计信息管制模式不再适应证券市场发展的需要,会计的国际协调、WTO的加入、会计职业界的逐步成熟以及他国会计信息管制模式的变革,对我国会计信息管制模式产生了影响,我们需要探求适合我国国情的会计信息管制模式。基于保护投资者利益的会计信息管制是一个系统性工程,它是围绕着上市公司的会计信息披露而展开的会计规范制定、强制性审计要求和管制主体分工协作等多方面的结合体,如何协调完善相互间的关系是提高会计信息管制效率的一个重要方面。本文的重点研究对象是我国上市公司会计信息管制问题,属于针对我国上市公司会计信息失真问题提出解决方案的应用性研究。在写作过程中主要采规范研究方法,以大量的实证研究成果为论证依据,在运用经济学基本原理基础上,对当前我国上市公司在会计信息披露方面存在的诸多问题进行分析并形成自己的观点,尝试性地提出建立以公司治理为导向,政府为主导的协调型会计信息管制模式。并提出我国上市公司会计信息管制机制基本理论框架的设想,公司治理与会计信息管制协同改进,以期能为改善我国上市公司会计信息管制的现状,提高我国上市公司会计信息质量提供一些参考。本文共分七部分：第一章导论。阐明论文研究背景、研究目的、相关研究综述等内容,通过对基本问题的阐述,引入本文讨论的主题。第二章会计信息管制的相关理论。主要是对会计信息管制的相关概念进行界定,并对会计信息管制的理论依据进行阐述,为分析我国会计信息管制的现状及存在的问题提供理论参考。第三章会计信息披露的演进分析。主要是对会计目标及会计信息披露制度的变迁进行阐述,为我国会计信息披露方式的选择提供事实依据。第四章会计信息管制的困境及适度性分析。主要是对会计信息的复杂性、数量及质量、管制适度性等问题进行分析,从多角度阐述达到最优的会计信息管制目标在实践中的不可能性。第五章公司治理导向下会计信息管制的可行性分析。通过了解公司治理的产生来分析公司治理和会计信息的关系。在阐明我们公司治理特征及问题后,进行公司治理导向下会计信息管制的可行性剖析。第六章我国会计信息管制模式的改进设计。对国外现有会计信息管制模式进行分析后,.对我国上市公司会计信息管制机制进行了具体的设计研究。第七章结束语。总结了论文的研究结论和创新之处以及研究中存在的局限性和不足之处
Abstract（英文摘要）： A functioning capital market should be a true and accurate, timely public disclosure of accurate and transparent market, so as to ensure that all participants in the capital markets on an equal competitive market position. Nevertheless, in recent years there are a lot of accounting frauds in public companies both at aboard and home. The problem of accounting information distortion has seriously reduced society the public trust to industry and capital market, has brought about a crisis of confidence, has disturbed the development of public companies and the normal order of stock market, has been one big social effects of pollution of society economic growth. In order to ensure proper functioning of capital markets, many countries he enacted a series of laws, regulations, rules and normative documents, to control listed companies’behior of disclosure of accounting information. Therefore, the pattern carried out has important theoretic value and reality significance to the listed company accounting regulation.The resolution to this issue to a large extent depends on the accounting regulation adapted to the development of public companies. Therefore, the research on accounting regulation of public companies has become the hotspot that current theorists and practitioners pay much attention to together. The main body of the paper is the accounting regulation perfect research of pattern to a listed company of our current country in effect. The logic mainline is to insist that the government is the leading factor of government co-ordination type to accounting regulation. This thesis carries on the thorough systemic research about accounting regulation of listed companies, and through putting forward a lot of proposal, analyses and solutions to the problems systematically, the purpose of this paper is to keep up to improve the accounting regulation of listed companies, and to realize the accounting regulation target of protecting investors’interest in stock market, so that the standard and effective operation of the market of China is to be guaranteed.This research results from economics to seek the basic theory of accounting information regulation, explore the development of accounting information regulation in the sequence of history, agree with the existence of accounting information market failure situation, the need to implement regulates, but regulates both advantages, there are defects, which determines the manager can not do whatever they want, but should be appropriately regulated. Accounting information regulation in China is to serve for the country’s macroeconomic regulation and the enterprise’s internal management, great development in the securities market situation, the investor group proposed the formation of a new accounting information needs, accounting information regulation’ objectives should be identified to protect the interests of investors, especially all and medium investors, not only the stock market is a common approach in developed countries, but also the new situation requires us to adapt to the inevitable choice. Mode of accounting regulation, however, rooted in specific political system, economic development trends, the legal system and culture, we need to explore national conditions suitable to China.This article focuses on the study of China’s listed companies’accounting information regulation problems, are aimed at China’s listed company’s accounting information distortion problem and put forward solutions to applied research. In this paper, the writing process majors in normative research methods, a large amount of empirical research results based on demonstration, analyzes many issues about disclosure of accounting information and forms their own point of view base on the basic principles of economics, put forward the establishment of corporate governance-oriented, government-led coordination of accounting information-based regulation model, try to develop our accounting information of listed companies regulation mechani and framework with a view to improving our accounting information regulation status quo, improve the quality of accounting information.This paper is divided into seven parts:ChapterⅠIntroduction. Clarify the thesis research background, research purposes, research review and other content, through the elaboration of basic issues, introduces to this discussion. ChapterⅡAccounting Information control-related theories. Mainly for defining the relevant concepts of accounting information regulation to analyze the status quo of China’s accounting regulation and problems and provide a theoretical reference.ChapterⅢThe analysis of developing progress of accounting information disclosure. Through the analysis of main objective of accounting and accounting information disclosure system to provide factual basis for China’s choice of disclosing accounting information.ChapterⅣAnalyzing the plight and moderation of the accounting information regulation. Mainly for the complexity of accounting information, quantity and quality, appropriation of accounting regulation, it is impossible to achieve optimal objectives of accounting regulation in practice through elaborating from different angles.ChapterⅤThe feasible analysis of corporate governance-oriented accounting information regulation. By understanding the emergence of corporate governance to analyze corporate governance and accounting information relationship. Under clarifying our corporate governance characteristics and problems, analyzing the feasibility for corporate governance-oriented accounting information regulation.ChapterⅥImproving design of accounting information regulation model. Through the analysis of foreign accounting information regulation model, proposing a specific design research on Chinese regulatory mechani of listed companyChapterⅦConclusion. Paper summarizes the research findings and innovations, as well as the limitations of existing research and inadequacies.
论文关键词： 上市公司；会计信息；公司治理；管制模式；
Key words（英文摘要）： listed company；accounting information；corporate governance；accounting regulation；regulation pattern；
Abstract（英文摘要）： A functioning capital market should be a true and accurate, timely public disclosure of accurate and transparent market, so as to ensure that all participants in the capital markets on an equal competitive market position. Nevertheless, in recent years there are a lot of accounting frauds in public companies both at aboard and home. The problem of accounting information distortion has seriously reduced society the public trust to industry and capital market, has brought about a crisis of confidence, has disturbed the development of public companies and the normal order of stock market, has been one big social effects of pollution of society economic growth. In order to ensure proper functioning of capital markets, many countries he enacted a series of laws, regulations, rules and normative documents, to control listed companies’behior of disclosure of accounting information. Therefore, the pattern carried out has important theoretic value and reality significance to the listed company accounting regulation.The resolution to this issue to a large extent depends on the accounting regulation adapted to the development of public companies. Therefore, the research on accounting regulation of public companies has become the hotspot that current theorists and practitioners pay much attention to together. The main body of the paper is the accounting regulation perfect research of pattern to a listed company of our current country in effect. The logic mainline is to insist that the government is the leading factor of government co-ordination type to accounting regulation. This thesis carries on the thorough systemic research about accounting regulation of listed companies, and through putting forward a lot of proposal, analyses and solutions to the problems systematically, the purpose of this paper is to keep up to improve the accounting regulation of listed companies, and to realize the accounting regulation target of protecting investors’interest in stock market, so that the standard and effective operation of the market of China is to be guaranteed.This research results from economics to seek the basic theory of accounting information regulation, explore the development of accounting information regulation in the sequence of history, agree with the existence of accounting information market failure situation, the need to implement regulates, but regulates both advantages, there are defects, which determines the manager can not do whatever they want, but should be appropriately regulated. Accounting information regulation in China is to serve for the country’s macroeconomic regulation and the enterprise’s internal management, great development in the securities market situation, the investor group proposed the formation of a new accounting information needs, accounting information regulation’ objectives should be identified to protect the interests of investors, especially all and medium investors, not only the stock market is a common approach in developed countries, but also the new situation requires us to adapt to the inevitable choice. Mode of accounting regulation, however, rooted in specific political system, economic development trends, the legal system and culture, we need to explore national conditions suitable to China.This article focuses on the study of China’s listed companies’accounting information regulation problems, are aimed at China’s listed company’s accounting information distortion problem and put forward solutions to applied research. In this paper, the writing process majors in normative research methods, a large amount of empirical research results based on demonstration, analyzes many issues about disclosure of accounting information and forms their own point of view base on the basic principles of economics, put forward the establishment of corporate governance-oriented, government-led coordination of accounting information-based regulation model, try to develop our accounting information of listed companies regulation mechani and framework with a view to improving our accounting information regulation status quo, improve the quality of accounting information.This paper is divided into seven parts:ChapterⅠIntroduction. Clarify the thesis research background, research purposes, research review and other content, through the elaboration of basic issues, introduces to this discussion. ChapterⅡAccounting Information control-related theories. Mainly for defining the relevant concepts of accounting information regulation to analyze the status quo of China’s accounting regulation and problems and provide a theoretical reference.ChapterⅢThe analysis of developing progress of accounting information disclosure. Through the analysis of main objective of accounting and accounting information disclosure system to provide factual basis for China’s choice of disclosing accounting information.ChapterⅣAnalyzing the plight and moderation of the accounting information regulation. Mainly for the complexity of accounting information, quantity and quality, appropriation of accounting regulation, it is impossible to achieve optimal objectives of accounting regulation in practice through elaborating from different angles.ChapterⅤThe feasible analysis of corporate governance-oriented accounting information regulation. By understanding the emergence of corporate governance to analyze corporate governance and accounting information relationship. Under clarifying our corporate governance characteristics and problems, analyzing the feasibility for corporate governance-oriented accounting information regulation.ChapterⅥImproving design of accounting information regulation model. Through the analysis of foreign accounting information regulation model, proposing a specific design research on Chinese regulatory mechani of listed companyChapterⅦConclusion. Paper summarizes the research findings and innovations, as well as the limitations of existing research and inadequacies.
论文关键词： 上市公司；会计信息；公司治理；管制模式；
Key words（英文摘要）： listed company；accounting information；corporate governance；accounting regulation；regulation pattern；