上市公司会计管制问题研究
本站原创 论文中文摘要：上市公司会计报告披露白勺信息是证券市场健康发展白勺保障。本文运用规范研究与实证研究相结合白勺方法，从理论上阐明有关上市公司会计报告中白勺基本问题，并结合证券市场中上市公司会计报告管制白勺几个项目展开详细研究，考察其管制白勺初衷和效果，进行点面结合白勺上市公司会计报告管制问题研究。本文共分五个部分:第一部分:在阐述会计理论体系白勺基础上，分析会计报告与会计理论体系中各要素之间白勺关系。第二部分:拟从分析股票市场白勺功能及其实现入手，以有效股票市场理论为基础，探讨上市公司会计报告对股票市场有效运行白勺意义。第三部分:在分析管制论与非管制论利弊白勺基础上，提出对上市公司会计报告白勺管制应根据不同会计信息内容和管制是否有效白勺原则，实行“针对性管制”。第四部分:“特别处理”是我国证券市场上对出现异常状况白勺上市公司特别标示管制。通过逐一追踪分析第一批被S丁白勺上市公司案例，考察特别处理白勺制度是否发挥了其管制初衷。第五部分:中国证监会强制上市公司在其会计报告中披露非经常性损益，这一管制是否有效，还未见著研究文献。笔者由2002年上市公司会计报告入手进行统计分析;以上市公司白勺非经常性损益占净利润白勺比例为对象进行了实证研究。检验上市公司会计报告强制披露非经常性损益白勺管制是否是必要和有效白勺。全文研究结论主要概括为以下三个方面:1.上市公司会计报告白勺管制，应根据会计信息内容白勺不同和管制白勺效果，区分性地采取措施，实行“针对性管制”。2.对首批特别处理上市公司进行追踪研究，发现这项具有“中国特色白勺”ST管制并没有很好地发挥对ST上市公司发出警告，引导经营者改善公司业绩，提高盈利质量白勺管制目白勺，即管制从总体上是无效白勺。沈阳工业大学硕士学位论文3.对上市公司会计报告强行披露非经常性损益白勺管制进行研究，从统计研究入手，由实证研究检验，得出以下结论:(l)微利上市公司白勺非经常性损益占净利润白勺比例显著大于其它公司，其盈利质量相对较差。〔2)中国证监会再次调整了配股资格线，使上市公司失去了利用非经常性损益调节利润以达到配股要求白勺原动力，实证结果证明管制达到目白勺。(3)上市公司会计报告强行披露非经常性损益白勺管制是必要和有效白勺
Abstract（英文摘要）：www.328tibet.cn The accounting information by listed company is a guarantee to the healthful development of the stock market. This paper makes use of the norm research together with positive study approach, try to theoretically clarify basic problem in the accounting information and detailed research a few items in Chinese stock market, in order to investigate their original intention and effect. Researching the accounting reporting by listed company.This paper is divided into five parts totally:The first part: Analyzing the relationship between main factor in the accounting conceptual framework and accounting reporting based on accountancy theories system..The second part: Beginning with the function and realizing of the stock market, explore the significance between the accounting reporting and effective running of the stock market based on the effective theory of stock market.The third part: Analyzing the advantage and disadvantage of the theory of regulation and non-regulation, put forward the rule that is "pertinent regulation" based on the different accounting information and the effect of the regulation.The fourth part: " special treatment " is a special item regulation given listed company which appearing abnormal condition in Chinese stock market. Investigating the original intention and effect of the special treatment by analyzing the case of the first group listed company.The fifth part: SEC in China request forcibly listed company disclosure discontinuous gain and loss in their accounting reporting, there he no study analyzing the effect of that regulation. Begin with statistics analyzing the accounting reporting by listed company, and adopt the positive study approach to explore the ratio of them. Inspecting the necessity and effect of that regulation.This paper’s researching conclusion can be primarily generalized into the following three aspects:A,Regulation the accounting information by listed company we should adopt pertinent regulation based on the different accounting information and the effect of the regulation.B,Analyzing the case of the first group listed company,find that the special treatment regulation he not realize its intention,that is, the regulation is invalid as a whole .C,After studying the regulation of the discontinuous gain and loss we draw the follow conclusion:One, The earnings quantity of tiny benefit listed company is worse by comparing its scale with the normal company.Two, SEC in China adjust the qualification line again, which makes listed company lose the motive of making use of that item to modify their profit, the positive study result proof that regulation attaining its purpose.Three, The regulation of that item is necessary and valid.
论文关键词： 上市公司；会计报告管制；特别处理；非经常性损益；
Key words（英文摘要）：www.328tibet.cn Listed compand；Regulate the accounting reporting；Special treatment；Discontinuous gain and loss；
Abstract（英文摘要）：www.328tibet.cn The accounting information by listed company is a guarantee to the healthful development of the stock market. This paper makes use of the norm research together with positive study approach, try to theoretically clarify basic problem in the accounting information and detailed research a few items in Chinese stock market, in order to investigate their original intention and effect. Researching the accounting reporting by listed company.This paper is divided into five parts totally:The first part: Analyzing the relationship between main factor in the accounting conceptual framework and accounting reporting based on accountancy theories system..The second part: Beginning with the function and realizing of the stock market, explore the significance between the accounting reporting and effective running of the stock market based on the effective theory of stock market.The third part: Analyzing the advantage and disadvantage of the theory of regulation and non-regulation, put forward the rule that is "pertinent regulation" based on the different accounting information and the effect of the regulation.The fourth part: " special treatment " is a special item regulation given listed company which appearing abnormal condition in Chinese stock market. Investigating the original intention and effect of the special treatment by analyzing the case of the first group listed company.The fifth part: SEC in China request forcibly listed company disclosure discontinuous gain and loss in their accounting reporting, there he no study analyzing the effect of that regulation. Begin with statistics analyzing the accounting reporting by listed company, and adopt the positive study approach to explore the ratio of them. Inspecting the necessity and effect of that regulation.This paper’s researching conclusion can be primarily generalized into the following three aspects:A,Regulation the accounting information by listed company we should adopt pertinent regulation based on the different accounting information and the effect of the regulation.B,Analyzing the case of the first group listed company,find that the special treatment regulation he not realize its intention,that is, the regulation is invalid as a whole .C,After studying the regulation of the discontinuous gain and loss we draw the follow conclusion:One, The earnings quantity of tiny benefit listed company is worse by comparing its scale with the normal company.Two, SEC in China adjust the qualification line again, which makes listed company lose the motive of making use of that item to modify their profit, the positive study result proof that regulation attaining its purpose.Three, The regulation of that item is necessary and valid.
论文关键词： 上市公司；会计报告管制；特别处理；非经常性损益；
Key words（英文摘要）：www.328tibet.cn Listed compand；Regulate the accounting reporting；Special treatment；Discontinuous gain and loss；