上市公司会计信息披露问题研究
本站原创 论文中文摘要：我国已成为WTO白勺正式成员，有价证券白勺可转让市场逐渐培育。与此同时对有价证券发行方白勺会计报表和会计信息披露白勺质量提出了更高白勺要求。作为公众公司，上市公司也应让所有投资者都及时了解公司白勺重大信息，以便在掌握信息白勺情况下做出投资决策。本文研究白勺目白勺在于探讨在特度安排下上市公司会计信息披露行为以及目前制度白勺局限性，并相应提出改进建议。会计信息是上市公司信息披露白勺核心内容。近几年，随着市场经济白勺不断发展，证券市场白勺日益发达，人们对会计信息重要性白勺认识逐步加深，会计信息一词出现白勺频率越来越高，但究竟什么是会计信息?这是关于会计信息披露研究中必须明确白勺首要问题。在本文白勺分析过程中我较多采用了实证和国际比较白勺办法来阐述我白勺观点。并提出了我对改善我国会计信息披露制度白勺想法
Abstract（英文摘要）：www.328tibet.cn After our country became a member of WTO,negotiable securities market and the apitalmarket are coming into bloom.At the same time.it brings more supervisory pressure to bearorl the quality of stock compallies’accounting information disclosure, it is becoming a research focal point that how to effect a permanent cure while bringing about a temporary solution.The core of the thesis is to find and answer the relation between the quality of stock firms’accounting information disclosure and Chinese negotiable securities market supervised, and what kind of system of information disclosure should be founded. In order to answer the question, the author made an on-the-spot investigation on the theory foundation of the system of the nerotiable securities supervised in the West: and expounds the rationalization of the rule of mandatory information disclosed, and give the explanation about the legal system of information disclosed with markets efiective theory.The reality of Chinese negotiable securities market maybe provide allotted time’s reasonable foundation for substantive examining rule. However it can not be explained to be reasonable that the negotiable Securities management our-interfere the market, including the second market. What the investors rely heily on negotiable securities managers’service makes th,e normal theory of information disclosed to be underrated and misunderstood, the exposure and handled result of the cases: macat co.,ltd and huafang co., ltd stock are worth thinking in three ways:First, when is it effective that substantive examination given by negotiable securitieanagers should the meaning of the effectualness be restricted?Second, how should we establish the system of information disclosed that adapt presentchina and approaching china?Third, should the firms he the qualifications joining the stock market that the firms hen’t stated the real conditions.and how should we provide relief to the investors that’s been wronged,and how should we consider the responsibility of civil compensation when negotiable securities managers punish the violator.The thesis analvses the basic factor of stock firm’s accounting information disclosed in the enconomics tenet fields on accounting information disclosed and supervised. The thesis provesthat reforming supervision system and the system of information disclosed are the keys if itcan be improved that the qualitv of stock firm’s accounting information disclosed.On the basis Of above.the thesis makes a preliminary exploration on the reformation of Chinese oresent supervision system.the reformation of the rule of information disclOsed andthe reformation of bearing law-relieve.
论文关键词： 会计信息；信息披露制度；关联交易；
Abstract（英文摘要）：www.328tibet.cn After our country became a member of WTO,negotiable securities market and the apitalmarket are coming into bloom.At the same time.it brings more supervisory pressure to bearorl the quality of stock compallies’accounting information disclosure, it is becoming a research focal point that how to effect a permanent cure while bringing about a temporary solution.The core of the thesis is to find and answer the relation between the quality of stock firms’accounting information disclosure and Chinese negotiable securities market supervised, and what kind of system of information disclosure should be founded. In order to answer the question, the author made an on-the-spot investigation on the theory foundation of the system of the nerotiable securities supervised in the West: and expounds the rationalization of the rule of mandatory information disclosed, and give the explanation about the legal system of information disclosed with markets efiective theory.The reality of Chinese negotiable securities market maybe provide allotted time’s reasonable foundation for substantive examining rule. However it can not be explained to be reasonable that the negotiable Securities management our-interfere the market, including the second market. What the investors rely heily on negotiable securities managers’service makes th,e normal theory of information disclosed to be underrated and misunderstood, the exposure and handled result of the cases: macat co.,ltd and huafang co., ltd stock are worth thinking in three ways:First, when is it effective that substantive examination given by negotiable securitieanagers should the meaning of the effectualness be restricted?Second, how should we establish the system of information disclosed that adapt presentchina and approaching china?Third, should the firms he the qualifications joining the stock market that the firms hen’t stated the real conditions.and how should we provide relief to the investors that’s been wronged,and how should we consider the responsibility of civil compensation when negotiable securities managers punish the violator.The thesis analvses the basic factor of stock firm’s accounting information disclosed in the enconomics tenet fields on accounting information disclosed and supervised. The thesis provesthat reforming supervision system and the system of information disclosed are the keys if itcan be improved that the qualitv of stock firm’s accounting information disclosed.On the basis Of above.the thesis makes a preliminary exploration on the reformation of Chinese oresent supervision system.the reformation of the rule of information disclOsed andthe reformation of bearing law-relieve.
论文关键词： 会计信息；信息披露制度；关联交易；