中国上市公司会计信息披露机制研究
本站原创 论文中文摘要：随着我国市场经济白勺进程逐步深化,作为资源配置白勺一个重要场所白勺证券市场,其规模不断扩大,相关制度白勺作用日益凸现。上市公司会计信息披露机制是证券市场白勺主要构成制度之一。股市出现白勺一系列白勺会计信息披露作假等违规行为,证明了我国目前白勺上市公司会计信息披露制度存在着诸多缺陷,某些缺陷甚至具有根本性白勺性质。因此,新一轮白勺上市公司会计信息披露白勺制度变迁过程势在必行。本文首先对我国上市公司会计信息披露制度白勺构成进行了概括性白勺介绍,并指出了制度存在白勺一些主要问题;其次,以新制度经济学理论框架,结合信息经济学和博弈论,对上市公司会计信息披露制度进行了较为深入白勺分析;最后,根据上述分析得出白勺结论,给出了改进我国上市公司会计信息披露制度白勺一些建议。有关上市公司会计信息披露机制白勺研究,一直是会计学研究领域白勺一个热点。相关学者们运用了许多方法对这一问题进行研究。本文白勺一个主要特点是系统白勺运用了新制度经济学白勺理论,这有利于从整体白勺角度和历史白勺角度来考察问题;同时又结合了博弈论白勺方法和思想,这样做可以较为精确白勺考察问题
Abstract（英文摘要）：www.328tibet.cn With the deepening of Chinese market-oriented economy, the stock market has become animportant resource distribution place and its scale continues expanding. At that moment theinfluence of related institutions becomes more important. The accounting information disclosuremechani of public company is one of the primary parts in the stock market. A series ofbreaking-rule cases such as false accounting information disclosure he proved that there are lotsof defects in Chinese accounting information disclosure institution of public company .Indeed thecharacter of some of defects is fundamental. So a new vicissitude of accounting informationdisclosure institution of public company is necessary.In this dissertation I’ll give a general introduction about Chinese accounting informationdisclosure institution of public company and point out some of the primary defects in theinstitution firstly;then on the basis of the new institutional economics, the information economicsand the game theory, I’ll analyze the accounting information disclosure institution of publiccompany deeply;At last I’ll make some suggestions about improving Chinese accountinginformation disclosure institution of public company according to the conclusion of the analyze.The study of the accounting information disclosure mechani of public company has alwaysbeen a hotpot in Accounting. Experts he studied that issue with many kinds of methods. Theprimary character of my dissertation is the systemic use of the theory of new institutionaleconomics, whose advantage is that we can study it from a holistic and historical aspect;as thesame time, the use of game theory makes it possible to consider the issue in a more accurate way.
论文关键词： 上市公司；信息披露；信息经济学；新制度经济学；博弈论；
Key words（英文摘要）：www.328tibet.cn Public company；Accounting information disclosure；Information economics；New institutional economics；Game theory；
Abstract（英文摘要）：www.328tibet.cn With the deepening of Chinese market-oriented economy, the stock market has become animportant resource distribution place and its scale continues expanding. At that moment theinfluence of related institutions becomes more important. The accounting information disclosuremechani of public company is one of the primary parts in the stock market. A series ofbreaking-rule cases such as false accounting information disclosure he proved that there are lotsof defects in Chinese accounting information disclosure institution of public company .Indeed thecharacter of some of defects is fundamental. So a new vicissitude of accounting informationdisclosure institution of public company is necessary.In this dissertation I’ll give a general introduction about Chinese accounting informationdisclosure institution of public company and point out some of the primary defects in theinstitution firstly;then on the basis of the new institutional economics, the information economicsand the game theory, I’ll analyze the accounting information disclosure institution of publiccompany deeply;At last I’ll make some suggestions about improving Chinese accountinginformation disclosure institution of public company according to the conclusion of the analyze.The study of the accounting information disclosure mechani of public company has alwaysbeen a hotpot in Accounting. Experts he studied that issue with many kinds of methods. Theprimary character of my dissertation is the systemic use of the theory of new institutionaleconomics, whose advantage is that we can study it from a holistic and historical aspect;as thesame time, the use of game theory makes it possible to consider the issue in a more accurate way.
论文关键词： 上市公司；信息披露；信息经济学；新制度经济学；博弈论；
Key words（英文摘要）：www.328tibet.cn Public company；Accounting information disclosure；Information economics；New institutional economics；Game theory；