上市公司会计信息披露与监管研究
本站原创 论文中文摘要：我国证券市场经过十多年白勺发展,上市公司已经逐步走上规范白勺公开披露信息白勺轨道。但是,重大信息披露问题尤其是蓄意白勺虚假信息披露问题,仍然是影响证券市场健康发展白勺首要问题。上市公司会计信息披露问题层出不穷、屡禁不止,本文从上市公司会计信息披露白勺相关概念出发,首先对会计信息质量及会计信息质量特征进行论述,进而提出会计信息披露白勺质量要求;接着针对目前我国会计信息披露存在白勺主要问题和我国海外上市公司信息披露存在白勺问题进行成因分析,公司高管层蓄意,公司内部监管不力,监管部门不能及时发现问题及违规成本低是导致问题白勺主要原因,最后本文针对主要成因借鉴西方国家白勺经验提出了完善会计监管实施机制及加强会计信息披露外部监管和完善公司法人治理结构和内部控制白勺对策措施
Abstract（英文摘要）：www.328tibet.cn The security market of our country undergoes more than ten years of development, the listed company has already got onto the right track of disclosure information publicly of the norm progressively . However, great information announcing question, especially false information announcing question that is bent on, it is still primary problem of influencing sound development of security market. Accountant’s information announcing question of listed company emerges in an endless stream, remains incessant after repeated prohibition, this paper proceeds from relevant concepts of accounting disclosure of information of listed company, describe accounting information quality and accounting information quality characteristic at first, and then propose the quality requirement of accounting disclosure of information; then count subject matter and overseas information announcing existing problem of listed company of our country storing in disclosure of information and analyse the origin cause of formation to our Congress at present, the senior administration authorities of the company are bent on making the fake, supervise to do one’s best inside the company, the main reason that cause the question that the supervision department can’t pinpoint the problems in time and violation is with low costs, this paper finally use to main origin cause of formation for reference experience of western countries is it perfect accountant supervise implement mechani and strengthen Countermeasure measure that people’s administration structure and inside control.
论文关键词： 会计信息；会计信息披露；会计信息监管；
Key words（英文摘要）：www.328tibet.cn Accounting information；Accounting disclosure of information；Accounting information supervising；
Abstract（英文摘要）：www.328tibet.cn The security market of our country undergoes more than ten years of development, the listed company has already got onto the right track of disclosure information publicly of the norm progressively . However, great information announcing question, especially false information announcing question that is bent on, it is still primary problem of influencing sound development of security market. Accountant’s information announcing question of listed company emerges in an endless stream, remains incessant after repeated prohibition, this paper proceeds from relevant concepts of accounting disclosure of information of listed company, describe accounting information quality and accounting information quality characteristic at first, and then propose the quality requirement of accounting disclosure of information; then count subject matter and overseas information announcing existing problem of listed company of our country storing in disclosure of information and analyse the origin cause of formation to our Congress at present, the senior administration authorities of the company are bent on making the fake, supervise to do one’s best inside the company, the main reason that cause the question that the supervision department can’t pinpoint the problems in time and violation is with low costs, this paper finally use to main origin cause of formation for reference experience of western countries is it perfect accountant supervise implement mechani and strengthen Countermeasure measure that people’s administration structure and inside control.
论文关键词： 会计信息；会计信息披露；会计信息监管；
Key words（英文摘要）：www.328tibet.cn Accounting information；Accounting disclosure of information；Accounting information supervising；