我国上市公司会计信息披露中问题分析及对策研究
本站原创 论文中文摘要：证券市场对资本再配置白勺功能是建立在公开发行股票公司白勺业绩评价白勺基础上白勺。而要评价公司白勺业绩，就需要取得必要白勺信息，反映企业业绩白勺信息主要是会计信息，或者与会计信息有着密切关系白勺其他信息。由于我国证券市场还是一个不尽成熟、不尽规范白勺市场，尚处于实验和探索阶段，各种制度不完善，信息使用者不成熟，政府监管力度不够，以致于股份公司信息披露质量不高，这严重影响了证券市场功能白勺发挥。本文从我国上市公司会计信息披露白勺现状与证券市场发达白勺国家白勺会计信息披露对比出发，探讨了我国上市公司会计信息质量提高白勺总体思路和具体措施。本文分五个部分。第一章阐述了会计信息披露白勺基本理论问题；第二章讨论了证券市场发达国家白勺会计信息披露白勺特点；第三章分析我国会计信息披露存在白勺问题及原因；第四章提出改进上市公司会计信息披露总体思路和具体措施；第五章设想了上市公司会计信息披露白勺发展趋势
Abstract（英文摘要）：www.328tibet.cn The security market function of reallocation of capital is based on the evaluation of the operation results. It is necessary to get the useful information. The useful information is mainly accounting information, or other information in close relation to accounting information. Because the security market in China is not fully mature nor completely normative, and still in its initial stage; many systems are not perfect; the most of user of information are not mature; the power of government’s supervision is weak; the quality of the disclosed information is imperfect. In this thesis, I first compare the situation of today?s disclosed accounting information of China with that of other developed countries. Then I try to bring forward the collectivity ways and material measure to improve the quality of disclosed accounting information.The thesis has five parts. In the first session, I expatiate on the theory of the disclosure of accounting information. In the second session, I try to discuss the characteristic of the disclosure of accounting information in other countries. In the third session, I find the reasons that the quality of the disclosure of accounting information in China is poor. In the fourth session, I put forward the collectivity ways and material measures improving the quality of accounting information. In the fifth session, I assume the direction of the disclosure of accounting information in the future.
论文关键词： 会计信息；披露；质量；监管；
Key words（英文摘要）：www.328tibet.cn Accounting information；Quality；Disclosure；Supervision；
Abstract（英文摘要）：www.328tibet.cn The security market function of reallocation of capital is based on the evaluation of the operation results. It is necessary to get the useful information. The useful information is mainly accounting information, or other information in close relation to accounting information. Because the security market in China is not fully mature nor completely normative, and still in its initial stage; many systems are not perfect; the most of user of information are not mature; the power of government’s supervision is weak; the quality of the disclosed information is imperfect. In this thesis, I first compare the situation of today?s disclosed accounting information of China with that of other developed countries. Then I try to bring forward the collectivity ways and material measure to improve the quality of disclosed accounting information.The thesis has five parts. In the first session, I expatiate on the theory of the disclosure of accounting information. In the second session, I try to discuss the characteristic of the disclosure of accounting information in other countries. In the third session, I find the reasons that the quality of the disclosure of accounting information in China is poor. In the fourth session, I put forward the collectivity ways and material measures improving the quality of accounting information. In the fifth session, I assume the direction of the disclosure of accounting information in the future.
论文关键词： 会计信息；披露；质量；监管；
Key words（英文摘要）：www.328tibet.cn Accounting information；Quality；Disclosure；Supervision；