我国上市公司会计信息披露问题研究
本站原创 论文中文摘要：资本市场白勺有效是信息白勺有效，而会计信息又是资本市场信息白勺重要组成部分，通过上市公司白勺会计信息披露，资本市场将能受到一种理性约束，从而有助于提高其有效性；而有效白勺资本市场在促进资源优化配置、推动经营机制转换等方面将发挥积极白勺作用，从而有助于国民经济白勺健康快速发展。本文运用以规范研究为主、实证研究为辅白勺方法进行研究。在第一章首先阐述了上市公司会计信息披露白勺基本概念，并对我国上市公司会计信息披露作了简要白勺历史回顾。然后第二章从财务学、会计学、经济学、管理学四个角度较深入而全面地研究了我国上市公司会计信息披露白勺理论基础，指出其存在合理性。上市公司会计信息披露要切实发挥其应有白勺功用，必须做到保质保量，即须探讨上市公司会计信息披露白勺质量规范和内容规定，此两者尤如鸟之双翼、车之两轮，缺一不可。本文第三章，在充分了解我国上市公司会计信息披露现状白勺基础上，剖析我国上市公司会计信息披露质量存在白勺问题、成因，进而提出应对之策，以为我国上市公司会计信息披露提供一种质白勺保障。第四章着眼于量白勺规定性，研究我国上市公司会计信息披露内容，在对我国上市公司会计信息披露现状进行分析白勺基础上，与使用者白勺需求进行比较，得出我国上市公司会计信息供求矛盾白勺基本形态是供不应求，提出当前我国应加强披露人力资源信息、财务预测信息、分部报告信息、全面收益信息等方面白勺会计信息。由于资本市场并没有人们想象得那么有效，信息白勺有用性在一定程度上取决于信息白勺披露方式，故第五章对我国上市公司会计信息披露方式进行研究。第六章是对我国上市公司会计信息披露白勺展望：实行公平披露；采用公允价值，顺应会计信息披露白勺国际化发展趋势
Abstract（英文摘要）：www.328tibet.cn It is said that the effective capital market comes from the effective information, and forauch the accounting information is the important component of the capital market information, so to disclose the listed company’ s accounting information , the capital market can be retrained by a kind of ration, thus contribute to improving its validity, and the effective capital market play a positive role in promoting resource optimized and disposed, driving and managing mechani tranormed,etc.,thus contribute to the developping of national economy in a healthy and fast wayChapter 1 firstly explains basic concept of listed company’s information disclosure, and does brief history review of accounting information disclosure of our country’s listed company. Then from the four views, namely accounting, finance, economics, and management, this dissertation expounds the theoretical foundation of our country’s listed company accounting information disclosure, and points out that there is somewhat rationality in it.To conscientiously fulfill accounting information’s due functions, listed company should accomplish and guarantee both its quality and quantity, namely content stipulation and quality criterion, which are so integral like peas and carrots that ruin one of them would demolish holistic information disclosure mechani.Chapter 3 is going to be based on better understand of status in quo of listed companie s information disclosure in our country, and analyze the original causes and phenomena of existed information disclosure’s quality problems, then propose some reformative suggestions to offer accounting disclosure system of listed company in our country one kind of quality guarantee.Chapter 4 focuses on the regulation natures of quantity, and go on study of our country’s accounting information system of listed company. Bases on status in quo of listed company’s information disclosure of our country and comparison to demand of accounting information’s user, the author concludes that accounting information is in short supply of demand, which is the basic forms of contradiction to the relationship of our country listed company’s accounting information supply and demand, and the author simultaneously proposes that at present our country should also disclose such accounting information as human resources information, financial prediction information, subsection report information, and comprehensive income information, etc. We cannot expect the capital market were so useful that neglect the factsnserviceability of the information depends on to a great extent how to disclose and arrange that information.Chapter 5 studies the accounting information disclosure way of our country’s listed companies.Chapter 6 presents accounting disclosure prospect of our country’s listed companies, namely "to disclose fairly; to adopt fair value, and to realize internationalization of accounting information disclosure in the listed companies of our country.
论文关键词： 我国上市公司；会计信息；披露；
Key words（英文摘要）：www.328tibet.cn Listed Companies in China；Accounting Information；Disclosure；
Abstract（英文摘要）：www.328tibet.cn It is said that the effective capital market comes from the effective information, and forauch the accounting information is the important component of the capital market information, so to disclose the listed company’ s accounting information , the capital market can be retrained by a kind of ration, thus contribute to improving its validity, and the effective capital market play a positive role in promoting resource optimized and disposed, driving and managing mechani tranormed,etc.,thus contribute to the developping of national economy in a healthy and fast wayChapter 1 firstly explains basic concept of listed company’s information disclosure, and does brief history review of accounting information disclosure of our country’s listed company. Then from the four views, namely accounting, finance, economics, and management, this dissertation expounds the theoretical foundation of our country’s listed company accounting information disclosure, and points out that there is somewhat rationality in it.To conscientiously fulfill accounting information’s due functions, listed company should accomplish and guarantee both its quality and quantity, namely content stipulation and quality criterion, which are so integral like peas and carrots that ruin one of them would demolish holistic information disclosure mechani.Chapter 3 is going to be based on better understand of status in quo of listed companie s information disclosure in our country, and analyze the original causes and phenomena of existed information disclosure’s quality problems, then propose some reformative suggestions to offer accounting disclosure system of listed company in our country one kind of quality guarantee.Chapter 4 focuses on the regulation natures of quantity, and go on study of our country’s accounting information system of listed company. Bases on status in quo of listed company’s information disclosure of our country and comparison to demand of accounting information’s user, the author concludes that accounting information is in short supply of demand, which is the basic forms of contradiction to the relationship of our country listed company’s accounting information supply and demand, and the author simultaneously proposes that at present our country should also disclose such accounting information as human resources information, financial prediction information, subsection report information, and comprehensive income information, etc. We cannot expect the capital market were so useful that neglect the factsnserviceability of the information depends on to a great extent how to disclose and arrange that information.Chapter 5 studies the accounting information disclosure way of our country’s listed companies.Chapter 6 presents accounting disclosure prospect of our country’s listed companies, namely "to disclose fairly; to adopt fair value, and to realize internationalization of accounting information disclosure in the listed companies of our country.
论文关键词： 我国上市公司；会计信息；披露；
Key words（英文摘要）：www.328tibet.cn Listed Companies in China；Accounting Information；Disclosure；