我国上市公司会计信息披露之法律问题研究
本站原创 论文中文摘要：会计是对经济活动科学白勺确认、计量、报告体系,而会计信息则是反映经济主体财务状况、经营成果和流量最直观、最准确白勺资料,会计信息白勺披露对于投资者白勺决策和证券市场资源配置功能白勺发挥具有重要意义。因此,在上市公司披露白勺信息中,会计信息构成了最主要白勺部分。本文试图从法律白勺角度来分析我国上市公司会计信息披露在实践中存在白勺问题,并提出相应白勺完善建议。文章开始阐述了会计信息披露白勺基本理论知识,然后借鉴了美国白勺信息披露立法并对我国会计信息披露实践中存在白勺问题进行了分析。最后,通过对我国会计信息披露立法体系白勺研究,从五个方面提出了立法建议,期望能通过法律制度白勺完善来规范上市公司会计信息披露,提高会计信息披露白勺质量和有效性
Abstract（英文摘要）：www.328tibet.cn "Fair, publicity and equity" is the most basic principle of modern stock markets, and the information disclosure system is the concrete requirements for the principle of openness. The basic function of stock markets is to allocate resource, which depends on the public information disclosure of listed companies. Whereas the main content of listed companies is the accounting information and it does matter prospectus of listed companies, periodically released public annual report, and interim report. All these components are related to accounting information and relevant accounting information. Accounting, as one of the terms of economics, as well as a scientific accounting and measurement tool, it can actually and accurately reflect the subject of financial and operational conditions. And accounting information is the most direct and effective way for investigators to understand the company. Therefore, the establishment of a comprehensive accounting information disclosure system becomes an important guarantee for the stock market standardization. Only when the accounting information disclosure system is true and accurate, effective resource allocation can be achieved, also the profit of investigators can be protected. Currently, what the national securities regulatory legislation focus on is the disclosure of accounting information.The stock market of China has become one of the emerging global stock markets, and its rapid development has made remarkable achievements. Nowadays, it gradually forms an initial standardization for listed companies’ accounting information disclosure system, since Shanghai and Shenzhen Stock Exchange operated formally. However, it is inevitably to he "An Ran Issue", which has a significant impact on accounting fraud case, even when the United States has a complete standardization of securities law and related specifications. Because of the short-term developing Chinese stock markets, the disclosure of accounting information of listed companies in China has problems, such as omission, fraud, and delay, which he seriously affected the healthy development of Chinese stock market. The disruption of ordinary stock market has occurred on so many events, which include QiongMinYuan event, DongFang boiler event, and RedLight event, and even ZhengBaiWen event, and YinGuangSha event. All these kinds of abnormal stock market events not only causes vibration and disrupts the ordinary order of the stock market, but also seriously damages investigators’ benefits, and significantly attacks investigators’ information. In the same time, it exposes the problem and shortage of Chinese listed companies’ disclosure of accounting information. To regulate and improve the Chinese accounting information of listed companies has become a priority issue and needed to be solved. At present, the disclosure of accounting information related research is focusing on Accounting and Economics, and it is described based on the standard accounting principles and the method of economic analysis. This paper shows a comprehensive study on listed companies’accounting information disclosure system, from a view of law and especially the securities legislation.There are five major sections in this paper.In the first place, an overview of accounting information disclosure system of listed companies was used as an opening part of this paper, which typically described the basic issues of accounting information disclosure system. At the beginning, it described the meaning of listed companies’ accounting information disclosure. Then, the history of accounting information disclosure was introduced, and involved its origination, development, and the history of accounting information disclosure in China. In addition, in terms of the function of listed companies’ accounting information disclosure, the discussion focused on three aspects, which were protection of the interests of investigator, configuration of stock market resources, and regulation of stock markets. Finally, the basis of listed companies’ accounting information disclosure was discussed, that included asymmetry information theory, basic explanation of efficient market hypothesis and its implication on accounting information disclosure.The second section talked about legislation and analysis of American listed companies’ accounting information disclosure. As the world’s leading country with advanced and complete securities legislation, American legislation for accounting information disclosure had remarkable impact on China. Therefore, here majorly illustrated several American laws, which was accounting information disclosure related. It involved early state legislation–"the blue sky law", "Securities Act of 1933", "Securities Act of 1934", and "Sarbans-Oxley Act". Besides, this section analyzed the consequence of American legislation to China’s legislation improvement in combination with China’s practice.The third section reviewed the possible problems and causes of listed companies’ accounting information disclosure in China. By analyzing recent years’statistical data of related listed companies, it was concluded that the disruption of accounting information disclosure was the chief form of Chinese listed companies. In practice, it exhibited four types, including false, inadequate, not timely, and disrupted accounting information disclosure. And the reasons of disrupted listed companies’ accounting information disclosure were analyzed.The fourth section depicted the systematic listed companies’ accounting information disclosure in China and its evaluation. The Chinese listed companies’ accounting information disclosure system was arranged by four features, including essential laws, administrative rules, departmental regulations, and industry rules. Based on the current securities legislation in China, questions were reviewed.The final section was the end of the paper. In addition of previous four sections, this part made several proposals for the completion of listed companies’ accounting information disclosure in China. Firstly it suggested several arrangements for relevant law and legislation, and established an accounting information disclosure, which was scientific, uniform, and used as a core of "Securities Act". Secondly, the accounting information disclosure was not only rooted in American legislation experiences, but also to complete its accuracy and timing, to improve its quality. Thirdly the improvement of listed companies’ accounting information disclosure on civil liability system and litigation was talked about. Fourth piece was about the supervision of account information disclosure by completing listed companies’ interior. Ultimately, it went into the external supervision by completing account information disclosure.
论文关键词： 会计信息；信息披露；上市公司；证券市场；
Key words（英文摘要）：www.328tibet.cn Accounting Information；Information Disclosure；Listed Company；Stock Market；
Abstract（英文摘要）：www.328tibet.cn "Fair, publicity and equity" is the most basic principle of modern stock markets, and the information disclosure system is the concrete requirements for the principle of openness. The basic function of stock markets is to allocate resource, which depends on the public information disclosure of listed companies. Whereas the main content of listed companies is the accounting information and it does matter prospectus of listed companies, periodically released public annual report, and interim report. All these components are related to accounting information and relevant accounting information. Accounting, as one of the terms of economics, as well as a scientific accounting and measurement tool, it can actually and accurately reflect the subject of financial and operational conditions. And accounting information is the most direct and effective way for investigators to understand the company. Therefore, the establishment of a comprehensive accounting information disclosure system becomes an important guarantee for the stock market standardization. Only when the accounting information disclosure system is true and accurate, effective resource allocation can be achieved, also the profit of investigators can be protected. Currently, what the national securities regulatory legislation focus on is the disclosure of accounting information.The stock market of China has become one of the emerging global stock markets, and its rapid development has made remarkable achievements. Nowadays, it gradually forms an initial standardization for listed companies’ accounting information disclosure system, since Shanghai and Shenzhen Stock Exchange operated formally. However, it is inevitably to he "An Ran Issue", which has a significant impact on accounting fraud case, even when the United States has a complete standardization of securities law and related specifications. Because of the short-term developing Chinese stock markets, the disclosure of accounting information of listed companies in China has problems, such as omission, fraud, and delay, which he seriously affected the healthy development of Chinese stock market. The disruption of ordinary stock market has occurred on so many events, which include QiongMinYuan event, DongFang boiler event, and RedLight event, and even ZhengBaiWen event, and YinGuangSha event. All these kinds of abnormal stock market events not only causes vibration and disrupts the ordinary order of the stock market, but also seriously damages investigators’ benefits, and significantly attacks investigators’ information. In the same time, it exposes the problem and shortage of Chinese listed companies’ disclosure of accounting information. To regulate and improve the Chinese accounting information of listed companies has become a priority issue and needed to be solved. At present, the disclosure of accounting information related research is focusing on Accounting and Economics, and it is described based on the standard accounting principles and the method of economic analysis. This paper shows a comprehensive study on listed companies’accounting information disclosure system, from a view of law and especially the securities legislation.There are five major sections in this paper.In the first place, an overview of accounting information disclosure system of listed companies was used as an opening part of this paper, which typically described the basic issues of accounting information disclosure system. At the beginning, it described the meaning of listed companies’ accounting information disclosure. Then, the history of accounting information disclosure was introduced, and involved its origination, development, and the history of accounting information disclosure in China. In addition, in terms of the function of listed companies’ accounting information disclosure, the discussion focused on three aspects, which were protection of the interests of investigator, configuration of stock market resources, and regulation of stock markets. Finally, the basis of listed companies’ accounting information disclosure was discussed, that included asymmetry information theory, basic explanation of efficient market hypothesis and its implication on accounting information disclosure.The second section talked about legislation and analysis of American listed companies’ accounting information disclosure. As the world’s leading country with advanced and complete securities legislation, American legislation for accounting information disclosure had remarkable impact on China. Therefore, here majorly illustrated several American laws, which was accounting information disclosure related. It involved early state legislation–"the blue sky law", "Securities Act of 1933", "Securities Act of 1934", and "Sarbans-Oxley Act". Besides, this section analyzed the consequence of American legislation to China’s legislation improvement in combination with China’s practice.The third section reviewed the possible problems and causes of listed companies’ accounting information disclosure in China. By analyzing recent years’statistical data of related listed companies, it was concluded that the disruption of accounting information disclosure was the chief form of Chinese listed companies. In practice, it exhibited four types, including false, inadequate, not timely, and disrupted accounting information disclosure. And the reasons of disrupted listed companies’ accounting information disclosure were analyzed.The fourth section depicted the systematic listed companies’ accounting information disclosure in China and its evaluation. The Chinese listed companies’ accounting information disclosure system was arranged by four features, including essential laws, administrative rules, departmental regulations, and industry rules. Based on the current securities legislation in China, questions were reviewed.The final section was the end of the paper. In addition of previous four sections, this part made several proposals for the completion of listed companies’ accounting information disclosure in China. Firstly it suggested several arrangements for relevant law and legislation, and established an accounting information disclosure, which was scientific, uniform, and used as a core of "Securities Act". Secondly, the accounting information disclosure was not only rooted in American legislation experiences, but also to complete its accuracy and timing, to improve its quality. Thirdly the improvement of listed companies’ accounting information disclosure on civil liability system and litigation was talked about. Fourth piece was about the supervision of account information disclosure by completing listed companies’ interior. Ultimately, it went into the external supervision by completing account information disclosure.
论文关键词： 会计信息；信息披露；上市公司；证券市场；
Key words（英文摘要）：www.328tibet.cn Accounting Information；Information Disclosure；Listed Company；Stock Market；