上市公司会计信息披露问题研究

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论文中文摘要:上市公司会计信息披露是一项关系到投资者利益保护和规范上市公司会计行为的具体工作。披露工作做不好,不但损害广大投资者利益,弱化上市公司会计行为监管,而且会严重影响我国证券市场平稳健康发展,我国证券市场成立十多年来,上市公司会计信息披露在质和量两方面稳步提高,取得了可喜的进步,但上市公司会计信息披露现状仍不容乐观。在会计信息披露内容上存在制度建设层面的问题和具体执行层面的问题;在会计信息披露工作中存在披露次数太少、披露时间占用太长、报刊披露途径太窄、业绩披露缺乏可比性等问题。为改善我国会计信息披露状况应在制度建设层面,发展和完善会计信息披露内容规定;构建完善的会计准则和审计执业规范体系;发展和完善我国证券立法。在具体执行层面,改善公司法人治理结构;加强会计、审计职业队伍建设,强化法制观念和职业道德观念,加强业务素质的培养。推进会计师事务所的体制改革及其内容质量管理制度的强化,提高投资者的素质。强化业务检查,加大执法力度。在上市公司会计报告披露方式上,借鉴国外成熟证券市场经验,增设季报;建立初报制度,缩短披露时间;拓宽报刊披露渠道,合理安排电视披露时间;保证会计报告披露业绩的可比性,便于普通投资者选股
Abstract(英文摘要): Accounting information disclosure in listedcompany is a concrete job that relates to theinterest protection of investors and thestandardization of listed company accountingbehiors. The disclosure being not perfect, itwould not only do harm to the interests ofinvestors and weaken supervision andmanagement of listed company accountingbehiors, but also seriously influence the healthydevelopment of security market. For more the onedecade since our security market has beenestablished, in disclosure of listed companyaccounting information both the quality andquantity has been improved steadily and asatiactory progress gained, but it isn’t optimisticfor the present situation in disclosure of listedaccounting information yet. In the content ofaccounting information disclosure, there areproblems in system construction and concreteexecution; in the process of accounting informationdisclosure there are problems that number oftimes of disclosing is too few, time for disclosuretoo long, disclosing ways through press too narrowand outstanding achievements disclosing lackingcomparability etc. In order to improve the situationin accounting information disclosure in China, thefollowing counter-measures in system constructioncan be taken: develop and perfect stipulation ofcan be taken: develop and perfect stipulation of content in accounting information disclosure; construct a perfect standard system of accounting standards and audit execution; develop and perfect our security legislation. In concrete execution, we should: improve legal person administration structure in corporations; strengthen the construction of accounting and audit professional group, intensity the concept of legality and professional ethics, and strengthen levels of vocational work; carry forward structural reforms of CPA firms and strengthen quality management system of the content, and advance accomplishment of the investors; strengthen vocational work inspection, and give force to put laws into practice. In the ways of listed company accounting report disclosure, we may draw on overseas experience of the mature security market and prepare extra quarterly reports; establish preliminary report system and shorten disclosing time; develop press disclosure channels and reasonably arrange disclosing time by TV; secure the comparability outstanding achievement in accounting report disclosure to make it convenient for investors to select stock.
论文关键词: 会计信息;披露;研究;
Key words(英文摘要): Accounting information;Disclosure;Study;