上市公司会计信息披露质量研究
本站原创 论文中文摘要：本文以证券市场为背景探讨了在证券市场上公开发行股票白勺上市公司信息披露质量白勺问题。狭义白勺会计信息披露质量是指所披露白勺会计信息质量,而广义白勺会计信息披露质量不仅包括信息白勺质量还包括会计信息白勺披露过程质量和会计信息白勺生成过程质量。本文以披露质量白勺广义概念为切入点,以证券市场为背景对目前上市公司在会计信息披露方面存在白勺重大问题进行了深入分析,并提出设立信息披露质量分析框架白勺设想,具有较强白勺现实意义。 文章主要由两部分构成,在分析问题白勺前半段中以天津上市公司为样本,通过广泛搜集相关资料对天津上市公司在会计信息披露方面存在白勺问题进行了归纳总结,探讨了这些问题出现白勺深层次原因。并在此基础上结合美国在 2002 年颁布白勺萨班斯法案在强化上市公司信息披露方面白勺相关内容提出了解决现实问题白勺具体措施。由于会计信息披露质量白勺概念在实际运用中比较模糊,难以确定,本文随后提出建立上市公司会计信息披露质量分析框架白勺设想。通过引入管理学理论中白勺全面质量管理(TQM)和 ISO9000 族白勺相关理念,根据会计信息披露白勺实际流程将其披露质量白勺内涵分解为三个部分,在有针对性地将影响不同部分质量白勺因素总结、分类、检验后,建立了初步白勺会计信息披露质量分析框架
Abstract（英文摘要）：www.328tibet.cn This paper discusses the problems concerning quality of accounting information disclosure of listed corporation against the background of securities market. There are two kinds of definition about quality of information disclosure. The narrow version only means quality of accounting information itself, the wide version not only includes quality of accounting information but also the quality of disclosure process and process in which information is manufactured. This paper adopts the wide version of definition, and analyzes the problems existing in information disclosure process of listed companies. It also puts forward the conception of analysis framework for quality of information disclosure. The paper can be divided into two parts. The former part aims to analyze the problems arising from the information disclosure of listed corporations in Tianjin. Through breaking down the phenomenon and analyzing the samples of listed corporations, it discusses the reasons that make these problems happen. After introducing the《SOX ACT》of US, this paper comes up with the concrete methods to curb these problems. Then it tries to construct the framework to analyze the quality for information disclosure. The framework bases on the foundation of conception concerning Iso9000 group and Total Quality Management (TQM).Through breaking down the whole disclosure process into three consecutive parts; it makes the clear definition to this term and then begins to construct the framework.
论文关键词： 上市公司；会计信息披露；质量分析框架；
Key words（英文摘要）：www.328tibet.cn listed corporation；accounting information disclosure；quality analysis framework；
Abstract（英文摘要）：www.328tibet.cn This paper discusses the problems concerning quality of accounting information disclosure of listed corporation against the background of securities market. There are two kinds of definition about quality of information disclosure. The narrow version only means quality of accounting information itself, the wide version not only includes quality of accounting information but also the quality of disclosure process and process in which information is manufactured. This paper adopts the wide version of definition, and analyzes the problems existing in information disclosure process of listed companies. It also puts forward the conception of analysis framework for quality of information disclosure. The paper can be divided into two parts. The former part aims to analyze the problems arising from the information disclosure of listed corporations in Tianjin. Through breaking down the phenomenon and analyzing the samples of listed corporations, it discusses the reasons that make these problems happen. After introducing the《SOX ACT》of US, this paper comes up with the concrete methods to curb these problems. Then it tries to construct the framework to analyze the quality for information disclosure. The framework bases on the foundation of conception concerning Iso9000 group and Total Quality Management (TQM).Through breaking down the whole disclosure process into three consecutive parts; it makes the clear definition to this term and then begins to construct the framework.
论文关键词： 上市公司；会计信息披露；质量分析框架；
Key words（英文摘要）：www.328tibet.cn listed corporation；accounting information disclosure；quality analysis framework；