我國(guó)上市公司會(huì)計(jì)信息披露相關(guān)問(wèn)題的探討-展示頁(yè)
2025-01-20 04:07本頁(yè)面
【正文】 on of the information disclosure (ID), we introduce the multidimension attribute of accounting disclosure, on which we analyze the conflict of interest between the investors and the firms. There are five parts in all. First, introduce the multidimensions attribute of accounting disclosure. Its dimensions include information creditability, content, disclosure frequency, data structure, discloser’s explanation, medium, and redundancy. Second, in three important dimensions, it uses several cases to illustrate how serious the questions are. Third, it analyzes the root of the questions. Forth, the pelled information disclosure is the key to solve the problem. Finally, it concluded that, in Chinese specialized accounting circumstance, we need diversification of the management on the accounting disclosure, more inquires for raising the efficiency of ID and the proper dimension of pelled disclosure. It chose the introduction of the seven dimensions of ID as the angle to analyze the situation. We research deeply on this topic, expecting that it can help to improve the quality of accounting information. The higher the information quality, the brighter future of Chinese capital market we have. Key words: Accounting information disclosure accounting disclosure management accounting supervision information supervision 1 目 錄 一、會(huì)計(jì)信息披露 ................................................................. 1 （一）信息置信度 ................................................................. 1 （二）信息內(nèi)容 ................................................................... 1 （三）披露時(shí)機(jī) ................................................................... 1 （四）組織形式 ................................................................... 1 （五）披露人的解釋 ............................................................... 2 （六）披露媒介 ................................................................... 2 （七）信息冗余度 ................................................................. 2 二、中國(guó)上市公司信息披露方面存在的問(wèn)題 ........................................... 2 （一）披露置信度的問(wèn)題 ........................................................... 2 （二）披露內(nèi)容方面的問(wèn)題 ......................................................... 3 （三）及時(shí)性方面的問(wèn)題 ........................................................... 3 三、上市公司會(huì)計(jì)信息披露存在問(wèn)題的根源的分析 ..................................... 3 （一）置信度方面問(wèn)題的分析 ....................................................... 3 （二）披露內(nèi)容方面的問(wèn)題的分析 ................................................... 4 （三）披露的及時(shí)性方面的問(wèn)題分析 ................................................. 5 四、解決信息披露現(xiàn)存問(wèn)題的關(guān)鍵 —— 會(huì)計(jì)監(jiān)管 ....................................... 5 五、我國(guó)資本市場(chǎng)會(huì)計(jì)信息披露質(zhì)量的改進(jìn)措施 ....................................... 7 （一）提高上市公司的高管素質(zhì)、杜絕虛假披露、進(jìn)行多維度信息披露管理 ............... 7 （二）信息使用者方面，既重信息質(zhì)量又重多維度理解 ................................. 7 （三）在監(jiān)管方面，做到強(qiáng)制適度，實(shí)質(zhì)重于形式 ..................................... 7 參考文獻(xiàn) ......................................................................... 8 1 我 國(guó)上市公司會(huì)計(jì)信息披露相關(guān)問(wèn)題的探討 信息披露的范圍很廣，按信息披露的主體可以分為證券監(jiān)管部門(mén)信息披露，證券交易所信息披露，證券經(jīng)營(yíng)機(jī)構(gòu)信息披露，證券中介服務(wù)機(jī)構(gòu)信息披露，上市公司信息披露和特定情況下投資者的信息披露五個(gè)方面。 一、會(huì)計(jì)信息披露 會(huì)計(jì) 信息披露（上市公司會(huì)計(jì)信息披露），是指上市公司從維護(hù)投資者權(quán)益和資本市場(chǎng)運(yùn) 行秩
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