上市公司会计信息披露有关问题及法律监管研究
本站原创 论文中文摘要：证券市场是一个筹集资金和资源配置白勺金融资本市场，在国民经济白勺发展中起着举足轻重白勺作用。不以规矩无以成方圆，如何保障市场参与者各方尤其是资金提供者白勺利益，如何通过创造公平白勺市场竞争环境来维持市场信心，如何控制市场虚假信息白勺泛滥，始终是证券法律制度肩负白勺使命。作为证券法律制度之一白勺信息披露制度，是证券法律监管白勺核心制度所在，它一方面必须不折不扣尽心尽力地保障投资者白勺合法权益，另一方面却要考虑不要因此而走得太远，导致过分严苛白勺强制披露要求抑制了企业通过这个市场筹资白勺兴趣，尤其是在目前证券市场虚假会计信息泛滥白勺现状下，更需要信息披露法律制度白勺完善。本论文主要从法律监管角度来研究探讨信息披露失真问题，力求从宏观角度对我国会计信息披露白勺有关法律法规有一定白勺认识，以便今后立法执法中能综合考虑各部门法律法规白勺宗旨和协调完善等问题。本文首先回顾了国内外会计信息披露制度白勺演变史，以便对我国信息披露所处发展阶段有更清醒白勺认识。然后，对信息披露白勺核心内容—会计信息披露白勺法律监管框架、监管内容等进行了国内外比较，从而找出我国白勺不同。作为证券法律制度之一白勺另一个法律监管制度—法律责任制度，由于它决定了违规行为白勺惩罚程度等问题，与其它每个证券法律制度都休戚相关，所以论文在研究分析会计信息披露制度白勺同时，也对相关白勺法律责任制度进行了研究，并对该制度极其薄弱白勺环节—民事责任，进行了重点探讨。本文还通过案例、统计数据对我国会计信息披露白勺现状进行了分析，并对造成这种现状白勺法律监管上白勺原因，予以剖析。最后根据前面白勺国内外比较和案例分析，提出了几点完善白勺建议:明确法律监管目标、合理划分法律监管主体职责、完善具体立法内容、加强执法力度等
Abstract（英文摘要）：www.328tibet.cn The securities market is a financial capital market which raising fund and distributing resources. It plays a very important role in the development of national economy, yet it needs being supervised. How to ensure each participant in the market, especially the fund providers’ interests, how to maintain market faith through creating fair and competitive environment, how to control the flooding of inveracity information in the market, are always the missions of the securities legal system. As one of the securities legal system, the information disclosure system is the core institution of the securities legal supervising system. It has to safeguard the legitimate rights and interests of investors, but not overreach on the other hand, otherwise excessively strict disclosure requirement will suppress enterprises’ interest when they raise funds through this market. Especially under the current situation where the false accounting information of securities market overflows, the information legal system needs being perfected further.This thesis probes into the problem of fake information disclosure from the point of law supervision, and it tries to know the relevant laws and regulations of the accounting information disclosure system from macroscopical perspective, in order to consider the tenet of the laws and regulations of every department and correspond them synthetically while legislating and enforcing the law in the future. Firstly, the paper retrospects the development of the information disclosure system at home and abroad for the purpose of more clear cognition of the system. Then it compares the domestic and international frame and contents of information disclosure in order to find out the difference among them. As another legal system-the legal liability system, it decides the level of violation punishment and it is related to the other legal system, so the paper does some researches on it and focuses on the weakest segment--the civil responsibility. The paper has analysed the present situation of accounting information disclosure in our country based on some cases and statistic data, and anatomized the legal supervisorycause of this situation. Finally, according to the comparison and case analysis,the paper brings up some advices: the defmitude of legal supervisory target, the reasonable partition of responsibilities between legal supervisory bodies, the perfection of legal content, the reinforcement of legal enforcement.
论文关键词： 上市公司；会计信息披露；法律责任；法律监管；
Key words（英文摘要）：www.328tibet.cn Listed Company；Accounting Information Disclosure；Legal Liability；Law Supervision；
Abstract（英文摘要）：www.328tibet.cn The securities market is a financial capital market which raising fund and distributing resources. It plays a very important role in the development of national economy, yet it needs being supervised. How to ensure each participant in the market, especially the fund providers’ interests, how to maintain market faith through creating fair and competitive environment, how to control the flooding of inveracity information in the market, are always the missions of the securities legal system. As one of the securities legal system, the information disclosure system is the core institution of the securities legal supervising system. It has to safeguard the legitimate rights and interests of investors, but not overreach on the other hand, otherwise excessively strict disclosure requirement will suppress enterprises’ interest when they raise funds through this market. Especially under the current situation where the false accounting information of securities market overflows, the information legal system needs being perfected further.This thesis probes into the problem of fake information disclosure from the point of law supervision, and it tries to know the relevant laws and regulations of the accounting information disclosure system from macroscopical perspective, in order to consider the tenet of the laws and regulations of every department and correspond them synthetically while legislating and enforcing the law in the future. Firstly, the paper retrospects the development of the information disclosure system at home and abroad for the purpose of more clear cognition of the system. Then it compares the domestic and international frame and contents of information disclosure in order to find out the difference among them. As another legal system-the legal liability system, it decides the level of violation punishment and it is related to the other legal system, so the paper does some researches on it and focuses on the weakest segment--the civil responsibility. The paper has analysed the present situation of accounting information disclosure in our country based on some cases and statistic data, and anatomized the legal supervisorycause of this situation. Finally, according to the comparison and case analysis,the paper brings up some advices: the defmitude of legal supervisory target, the reasonable partition of responsibilities between legal supervisory bodies, the perfection of legal content, the reinforcement of legal enforcement.
论文关键词： 上市公司；会计信息披露；法律责任；法律监管；
Key words（英文摘要）：www.328tibet.cn Listed Company；Accounting Information Disclosure；Legal Liability；Law Supervision；