上市公司自愿性信息披露指標(biāo)體系的應(yīng)用畢業(yè)論文(已修改)
2025-07-30 16:25 本頁(yè)面
【正文】 畢 業(yè) 論 文 題 目： 上市公司自愿性信息披露指標(biāo)體系的應(yīng)用 —— 以機(jī)床行業(yè)為例 目 錄 摘要?????????????????????????????Ⅰ Abstract???????????????????????????Ⅱ 前言 ????????????????????????????? 1 一、自愿性信息披露理論概述?????????????????? 2 （一）自愿性信息披露概念 ??????????????????? 2 （二）自愿性信息披露主要內(nèi)容????????????????? 2 ?????????????????????? 2 ????????????????? 2 ?????????????????? 2 ???????????????????? 2 （三）自愿性信息披露的重要意義???????????????? 2 ?????????????????? 2 ???????????? 3 ?????????????? 3 ????????????? 3 二、上市公司自愿性信息披露現(xiàn)狀???????????????? 3 三、上市公司自愿性信息披露指標(biāo)體系的構(gòu)建與應(yīng)用???????? 4 （一）上市公司自愿性信息披露指標(biāo)體系的構(gòu)建 ?????????? 4 ??????????? 4 ????????????? ? 5 （二）樣本選擇???????????????????????? 5 （三）行業(yè)總體披露情況統(tǒng)計(jì)分析???????????????? 6 ????????????? 6 ????????????? 6 （四）樣本公司披露指標(biāo)詳細(xì)統(tǒng)計(jì)分析?????????????? 7 ???????????????????????? 7 ???????????????????? 7 ??????????????????? ???? 8 ?????????????????? 8 四、上市公司自愿性信息披露的不足及原因分析 ?????????? 9 （一）上市公司自愿性信息披露的不足 ?????????????? 9 ???????????????? 9 ???????????????? 9 ??????????????? 9 “報(bào)喜不報(bào)憂(yōu)” ??????????????? 9 （二）樣本公司自愿性信息披露存 在不足的原因分析 ???????? 10 ???????????????? 10 ?????????? 10 ???????????????? 10 ????????????? 10 五、完善上市公司自愿性信息披露的建議????????????? 11 （一）完善自愿性信息披露法律法規(guī)??????????????? 11 （二）增強(qiáng)對(duì)信息披露的監(jiān)管力度?????????? ?????? 11 ?????????????????? 11 ?????????????????? 11 （三）完善上市公司治理結(jié)構(gòu)?????????????????? 12 ???????????????? 12 ????????????????? 12 （四）培養(yǎng)資本市場(chǎng)有效的信息需求者?????????????? 12 結(jié)論 ???????????????????????????? 12 參考文獻(xiàn) ???? ?????????????????????? 13 致謝 ????????????????????????????? 14 I 上市公司自愿性信息披露指標(biāo)體系的應(yīng)用 —— 以機(jī)床行業(yè)為例 【摘要】 本文通過(guò)使用自行構(gòu)建的披露指標(biāo)體系對(duì)機(jī)床行業(yè)的上市公司披露情況進(jìn)行統(tǒng)計(jì)分析，一方面從披露項(xiàng)目的角度橫向比較披露質(zhì)量，另一方面從時(shí)間角度縱向比較年度披露狀況的變化，通過(guò)橫向與縱向的數(shù)據(jù)對(duì)比分析找出披露中還有哪些不足，并結(jié)合實(shí)際情況分析出存在 不足的原因，進(jìn)而提出相關(guān)的完善建議，從而幫助信息使用者更好的引導(dǎo)上市公司的自愿披露行為，提高披露的整體水平進(jìn)而改善信息披露的大環(huán)境，使研究兼具理論依據(jù)和現(xiàn)實(shí)意義。 【關(guān)鍵詞】 上市公司 自愿信息披露 指標(biāo)體系 An Adhibition for Voluntary Disclosure Index System of Listed Companies —— Taking An Example of Machine Tool Industry II Class 3, Grade 20xx, Financial management Hao Yunhe Supervisor: Linlin 【 Abstract】 The paper takes specific case analysis on two listed panies of machine tool industry by constructing index system of voluntary information disclosure. On the one hand, from the angle of disclosure items to pare quality of information disclosure horizontally, on the other hand, from the angle of time to pare the change of annual disclosure of the situation. To find out what deficiencies does the listed panies’ voluntary disclosure have through the parative analysis. From that we can analyze the reasons of deficiencies bined with actual situation, then give improvement opinions, thus helping standard setters to guide the voluntary disclosure of listed panies, improving the overall level of disclosure and the environment of information disclosure. So the research has both theoretical basis and practical significance. 【 Key words】 Listed panies Voluntary discl
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