上市公司會(huì)計(jì)信息失真原因分析治理對(duì)策畢業(yè)論文(已修改)
2025-07-10 12:00 本頁面
【正文】 上市公司會(huì)計(jì)信息失真原因分析及治理對(duì)策摘 要上市公司對(duì)外披露各種財(cái)會(huì)信息，是上市公司對(duì)社會(huì)公眾樹立自身形象，介入社會(huì)經(jīng)濟(jì)活動(dòng)的必要方式，也是滿足社會(huì)各界對(duì)上市公司的信息需要的手段。公開披露信息，不僅是上市公司組建的保證，也是上市公司外部推動(dòng)力的形成因素；它就如同聯(lián)系公司與外界各管理機(jī)構(gòu)，與投資者、潛在投資者的中介，在上市公司組建、運(yùn)行中發(fā)揮著重要作用；也正是這種作用給上市公司注入了活力，促使公司不斷的發(fā)展。上市公司信息披露制度由于其對(duì)證券市場(chǎng)的巨大影響，受到人們的廣泛關(guān)注。我國(guó)證券市場(chǎng)發(fā)展的十多年，也是上市公司信息披露從不規(guī)范到逐步完善的十多年。上市公司信息披露從始至今取得了可喜的成績(jī)，形成了一套比較完善的制度體系。上市公司信息披露制度是證券市場(chǎng)賴以存在和發(fā)展的基石，是證券法律制度的核心內(nèi)容。然而，由于我國(guó)的證券市場(chǎng)起步較晚，信息披露的相關(guān)法律、法規(guī)并非盡善盡美，上市公司在信息披露方面呈現(xiàn)的諸多問題，如披露虛假信息、審計(jì)監(jiān)督不力已嚴(yán)重?fù)p害投資者的利益，危害證券市場(chǎng)的健康發(fā)展。因此，規(guī)范與完善上市公司的信息披露已成當(dāng)務(wù)之急。近年來，有關(guān)上市公司會(huì)計(jì)信息披露的著述日益增多，但針對(duì)上市公司的會(huì)計(jì)信息披露問題而提出相應(yīng)的改進(jìn)措施的討論卻不多見，本文試圖從這個(gè)角度對(duì)上市公司會(huì)計(jì)信息披露問題展開較為全面的討論。全文共三部分：第一部分，主要從會(huì)計(jì)信息與會(huì)計(jì)信息披露入手，闡述會(huì)計(jì)信息與會(huì)計(jì)信息披露的必要性。 第二部分是全文的重點(diǎn)，分析了我國(guó)證券市場(chǎng)上市公司會(huì)計(jì)信息披露存在的問題、局限性以及形成的原因。這一部分是在第一部分的基礎(chǔ)上，對(duì)我國(guó)上市公司會(huì)計(jì)信息披露存在的問題和原因進(jìn)行了分析。存在的問題如下：第一，會(huì)計(jì)制度本身缺陷而影響會(huì)計(jì)信息披露。第二，會(huì)計(jì)信息披露不全面、會(huì)計(jì)信息披露不真實(shí)。第四，會(huì)計(jì)信息披露的公開程度不夠。第五，會(huì)計(jì)信息披露的時(shí)效性差。第六，會(huì)計(jì)信息披露相關(guān)性差。第七，或有事項(xiàng)反映不足。接著對(duì)我國(guó)上市公司會(huì)計(jì)信息披露問題的原因進(jìn)行了分析。第一，上市公司信息披露法律法規(guī)不完善。第二，行業(yè)監(jiān)管制度的不完善。第三，上市公司操作不規(guī)范。第四，會(huì)計(jì)相關(guān)工作人員素質(zhì)不高。第三部分討論了完善我國(guó)上市公司會(huì)計(jì)信息披露的對(duì)策。主要從四個(gè)方面來研究。第一，法律規(guī)范建設(shè)方面。第二，行業(yè)制度建設(shè)方面。第三，上市公司自身建設(shè)方面。第四，會(huì)計(jì)人員業(yè)務(wù)素質(zhì)方面。關(guān)鍵詞 ：上市公司 會(huì)計(jì)信息披露 證券市場(chǎng) ABSTRACTPublic list panies releasing some kinds of financial information is a necessary manner to build up good image of their own and to expand the economic activities, it is also a measure to meet all requirements of Plc’ establishment, but also the factor of Plc’ exterior force. It is just looked as the media which Plc use to connected with all departments of management and investors, and potential investors, it has great effect on the establishment and running this kind of effect input energy to Plc and promote Plc developing. Because of great effect on stock market, information publishing rules be widely concerned by people.Development of stock market in our country for over ten years is also the development of information disclosure of listed panies from not regulation to perfection for over ten years. Information disclosure of listed panies have gained great achievements and formed relatively perfect system. The system information disclosure is the cornerstone on which stock market rely for existence and development. It is core content of stork law system. However, laws and regulations which are relevant to information disclosure are not very perfect for the beginning of stock market of our country was a little late. Information disclosure of listed panies have taken on many problems, such as disclosing false information、auditing and supervising not effectively and so on. These problems have harmed investors benefits seriously and jeopardized good development of stock market. So, regulate and perfect information disclosure is the most importment. The number of the works on the disclosure of accounting information of listed panies has bee increasingly large in recent years. However, there are not many discussing through which measures of improvement are put forward in the light of the accounting issues of the listed panies. This thesis intends to discuss the issue of accounting information of listed panies from this angle, which will be of certain realistic significance.The full text amounts to three parts: First part ,Proceed with accounting information and accounting disclosure of information mainly, explain the necessity of accounting information and accounting disclosure of information.Second part is a focal point of the full text, Have analysed accountant39。s information announcing existing problem , limitation and reason formed of listed pany of security market of our country. This part is on the basis of first part. To the listed pany of our country Accountant39。s information announcing existing problem and reason have been analysed The following question exists.Third part discussed consummate the countermeasure of our country listed panies‘ information disclosure.【Key
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