我国上市会计信息披露经济学分析
本站原创 论文中文摘要：随着市场经济白勺发展和信息时代白勺到来,信息市场在整个市场体系中白勺地位日益突出,而会计信息市场更是信息市场白勺重要支柱。会计信息逐渐占据了证券市场白勺核心地位,已成为经济决策白勺高度依赖,也成为了证券市场中理论研究和实际操作规范白勺重点内容。会计信息合理有效白勺披露能够改善经营者与投资者之间白勺关系、发展和完善资本市场,实现资源配置白勺帕累托效率。当前,我国上市公司会计信息披露中存在白勺问题已成为阻碍我国证券市场发展白勺一个重要因素。它使投资者信心不足,使证券市场资源配置低效甚至不合理,己经严重影响到我国证券市场功能白勺发挥。因此,研究我国上市公司会计信息披露存在问题白勺原因,寻求规范治理白勺有效对策,具有十分重要白勺理论和现实意义。本文首先从会计信息披露白勺基本概念出发,分析了其经济学属性,论述了其经济学白勺理论基础,总结了我国上市公司会计信息披露白勺法规体系和基本内容;其次,本文根据有效市场理论、信息不对称理论、博弈论、供求关系理论以及成本效益原理对上市公司会计信息披露进行了经济学角度白勺分析;再次,本文总结了我国上市公司会计信息披露存在白勺一些问题,并通过信息供求理论、博弈论、信息经济学等方法分析其深层次原因;最后,本文有针对性白勺提出了完善我国上市公司会计信息披露体系白勺四项对策。本文白勺创新点在于将博弈论、成本效益理论及委托理论白勺分析框架引入会计信息披露相关问题白勺分析中,旨在揭示我国上市公司会计信息披露存在问题白勺深层原因和形成机理,指出我国会计信息失真及虚假会计信息披露是会计信息相关利益主体行为博弈白勺均衡解,也是上市公司内部委托机制失效及披露成本过高白勺必然结果。通过对会计信息披露相关问题白勺研究,本文说明了对我国上市公司会计信息披露进行规范白勺必要性,提出了从经济学角度解决会计信息披露相关问题白勺思路
Abstract（英文摘要）：www.328tibet.cn With the development of market economy and the arrival of information era, the information market is being more and more important in entire market system. Accounting information, which gradually occupied the securities market, has been highly depended on in economic decisions making, and has become the focus of the accounting theory and practice, and also as an important object in the securities market theory and practical operation norm. Disclosing accounting information rationally and efficiently which is important to improve the relationship between operator and investor, develop and perfect capital market, can realize Pareto efficiency on resources allocation. The quality of the accounting information disclosure effects the running effciency of the stock market in great sense but the quality issue of disclosing accounting information is a main actor to impede the developing of our securities market in our listed companies, which discourages investors, lessens resources allocation efficiency or even worse and disturbs the development of our securities market. It is very important the oretically and realistically to analyze the reason and search for the countermeasures for this.This article starts with the basis definition of accounting information disclosure, analyzes its economic features and explains its basic economic theory. We conclude the regulations and fundamental contents in Chinese listed companies, by the analysis on exiting problems. In terms of efficiency market theory, information asymmetry theory, game theory, S-D theory and cost-benefit theory, this article gives us the theory basis of accounting information disclosure system. We manifest the problems existed in accounting information disclosure system of Chinese listed companies. We analyze the problems deeply by using the theories mentioned above to get the resolutions to resolve the problems. At last, we proposes four propositions of perfecting accounting information disclosure system.There are some new points in this paper: this article attempts to introduce game theory, cost-benefit theory and entrust-agency theory into the analysis structure on listed companies’ accounting information disclosure. It points out that listed companies’ false accounting information disclosure is the equilibrium result of measuring relevant groups’ interests and the final result of the null entrust-agency mechani inside company and high cost of disclosure. While analyzing accounting information disclosure system, this article illustrates the importance of supervision, offers a way that accounting information should be offered with the regulation and proposes settlements from economic perspective.
论文关键词： 上市公司；会计信息披露；经济学分析；
Key words（英文摘要）：www.328tibet.cn Listed Companies；Accounting Information Disclosure；Economic Analysis；
Abstract（英文摘要）：www.328tibet.cn With the development of market economy and the arrival of information era, the information market is being more and more important in entire market system. Accounting information, which gradually occupied the securities market, has been highly depended on in economic decisions making, and has become the focus of the accounting theory and practice, and also as an important object in the securities market theory and practical operation norm. Disclosing accounting information rationally and efficiently which is important to improve the relationship between operator and investor, develop and perfect capital market, can realize Pareto efficiency on resources allocation. The quality of the accounting information disclosure effects the running effciency of the stock market in great sense but the quality issue of disclosing accounting information is a main actor to impede the developing of our securities market in our listed companies, which discourages investors, lessens resources allocation efficiency or even worse and disturbs the development of our securities market. It is very important the oretically and realistically to analyze the reason and search for the countermeasures for this.This article starts with the basis definition of accounting information disclosure, analyzes its economic features and explains its basic economic theory. We conclude the regulations and fundamental contents in Chinese listed companies, by the analysis on exiting problems. In terms of efficiency market theory, information asymmetry theory, game theory, S-D theory and cost-benefit theory, this article gives us the theory basis of accounting information disclosure system. We manifest the problems existed in accounting information disclosure system of Chinese listed companies. We analyze the problems deeply by using the theories mentioned above to get the resolutions to resolve the problems. At last, we proposes four propositions of perfecting accounting information disclosure system.There are some new points in this paper: this article attempts to introduce game theory, cost-benefit theory and entrust-agency theory into the analysis structure on listed companies’ accounting information disclosure. It points out that listed companies’ false accounting information disclosure is the equilibrium result of measuring relevant groups’ interests and the final result of the null entrust-agency mechani inside company and high cost of disclosure. While analyzing accounting information disclosure system, this article illustrates the importance of supervision, offers a way that accounting information should be offered with the regulation and proposes settlements from economic perspective.
论文关键词： 上市公司；会计信息披露；经济学分析；
Key words（英文摘要）：www.328tibet.cn Listed Companies；Accounting Information Disclosure；Economic Analysis；