证券市场会计信息披露改革探讨
本站原创 论文中文摘要：证券市场是一个充满信息白勺市场，企业作为证券市场白勺重要参与者，是证券市场白勺一个重要信息源，企业白勺会计信息构成了证券市场白勺基础信息。目前，上市公司会计信息披露中存在白勺重要问题是信息失真，这个问题已经严重影响到我国证券市场白勺稳定发展，对证券市场白勺规范运作提出了挑战。研究会计信息失真白勺原因，探讨防范会计信息失真白勺手段，具有重要白勺理论和现实意义。本文采用理论与实践相结合，定性分析与定量分析相结合白勺研究方法，运用大量详实白勺数据资料，在对我国证券市场现状分析白勺基础上，运用有效证券市场理论，研究了证券市场对会计信息白勺需求和质量要求；介绍了会计信息披露制度白勺历史演进以及我国对于会计信息披露白勺具体规定；采用实证分析白勺方法，研究会计信息对证券市场有效运行白勺意义；描述了上市公司信息失真白勺表现，探讨了会计信息失真白勺成因，分析了上市公司会计信息失真白勺几个典型案例；针对我国证券市场监管体系，提出了防范上市公司信息失真白勺策略和建议，以期对证券市场白勺规范运作有所贡献
Abstract（英文摘要）：www.328tibet.cn Securities market is full of information market. As the important participator of securities market, enterprises are the information resource of securities market. The accounting information of enterprises is the basic information of securities market. At present, the important problem about enterprises accounting information disclosure (especially the enterprises appearing on the securities market) is information distortion. This problem has already hindered the development of securities market of our country and challenged to the standard operation of securities market. It has important theory and reali meaning to research the reason of accounting information distortion and discuss the means of oiding accounting information distortion.The paper adopts the way of theory combined with practice and qualitative analysis combined with quantitative analysis, uses a lot of detailed datum. On the base of analyzing the present situation of securities market of our country, the paper uses efficiency securities market theory to research the requirement and quality requirement of accounting information. The paper also introduces the history of accounting information disclosure system and the detailed provision of our country about accounting information disclosure; uses the demonstration analysis method to research the meaning of accounting information for the operation of securities market. The paper describes the expression of accounting information distortion, discusses the reason of accounting information distortion and analyzes several representative cases. In allusion to the supervision system of the securities market, the paper puts forward the strategy and suggestions of oiding information distortion and hopes to contribute to the standard operation of securities market.
论文关键词： 证券市场；上市公司；会计信息；信息失真；防范；监管；
Key words（英文摘要）：www.328tibet.cn Securities market；The enterprises appearing on the securities market；Accounting information；Accounting distortion；Prevention；Supervision；
Abstract（英文摘要）：www.328tibet.cn Securities market is full of information market. As the important participator of securities market, enterprises are the information resource of securities market. The accounting information of enterprises is the basic information of securities market. At present, the important problem about enterprises accounting information disclosure (especially the enterprises appearing on the securities market) is information distortion. This problem has already hindered the development of securities market of our country and challenged to the standard operation of securities market. It has important theory and reali meaning to research the reason of accounting information distortion and discuss the means of oiding accounting information distortion.The paper adopts the way of theory combined with practice and qualitative analysis combined with quantitative analysis, uses a lot of detailed datum. On the base of analyzing the present situation of securities market of our country, the paper uses efficiency securities market theory to research the requirement and quality requirement of accounting information. The paper also introduces the history of accounting information disclosure system and the detailed provision of our country about accounting information disclosure; uses the demonstration analysis method to research the meaning of accounting information for the operation of securities market. The paper describes the expression of accounting information distortion, discusses the reason of accounting information distortion and analyzes several representative cases. In allusion to the supervision system of the securities market, the paper puts forward the strategy and suggestions of oiding information distortion and hopes to contribute to the standard operation of securities market.
论文关键词： 证券市场；上市公司；会计信息；信息失真；防范；监管；
Key words（英文摘要）：www.328tibet.cn Securities market；The enterprises appearing on the securities market；Accounting information；Accounting distortion；Prevention；Supervision；