【正文】
oundation of the healthy development of the securities market. Against the illegal disclosure of Listed Companies in China, to study its behavior, indepth understanding of capital market information disclosure system, strengthen the transparency of the securities market has important theoretical and practical significance. In this paper, illegal disclosure of Listed Companies in China the status quo of case analysis, analyzes the causes of irregularities, and accordingly put forward to improve the information disclosure system of listed panies is proposed. The government in accelerating the development of securities market of our country, should also pay attention to the health and stability, only in the state policy enforcement, strengthening internal management, to the independence of CPA, can properly solve the problem of standardization of information disclosure of listed panies, the legitimate rights and interests of investors to get the effective guarantee.Keywords:Information disclosure;Problem;Countermeasure目錄中文摘要及關(guān)鍵詞英文摘要及關(guān)鍵詞引言 ……………………………………………………………………………11我國上市公司會計信息披露存在的主要問題………………………………2 …………………………………………………2 ………………………………………………………2 ……………………………………………………… 32我國上市公司會計信息披露問題的原因分析………………………………3 …………………………………………………………4……………………………………………………………4………………………………………………………43解決我國上市公司會計信息披露問題的對策建議……………………………5 ………………………………………………5 ………………………………………………5 會計報表重要項目的披露方面……………………………………5 ……………………………………工商、稅務(wù)等部門對企業(yè)的評價 …………………………5 …………………………………………………6 …………………………………………7 ……………………………………7結(jié)論 ………………………………………………………………………………9參考文獻(xiàn)…………………………………………………………………………10經(jīng)濟(jì)越發(fā)展,會計越重要。本文就我國上市公司信息披露違規(guī)現(xiàn)狀結(jié)合案例進(jìn)行分析,剖析違規(guī)行為的成因,并據(jù)此提出了改進(jìn)上市公司信息披露制度的建議。 學(xué)生(簽名):單靈虹 2012年12月8日 [中文摘要]上市公司信息披露真實、規(guī)范化是證券市場健康發(fā)展的基礎(chǔ)。會計學(xué)專業(yè)本科畢業(yè)論文論文題目 上市公司信息披露問題探討學(xué)生姓名 單靈虹 學(xué) 號 1033001254063 指導(dǎo)教師 丁麗華 專 業(yè) 會計學(xué) 年 級 10秋會計本科 學(xué) 校 杭州東方艦橋教育培訓(xùn)中心 浙江廣播電視大學(xué)畢業(yè)設(shè)計(論文)誠信承諾書本人慎重承諾和聲明:所撰寫的《上市公司信息披露問題探討》是在指導(dǎo)老師的指導(dǎo)下自主完成,文中所有引文或引用數(shù)據(jù)、圖表均已注解說明來源,本人愿意為由此引起的后果承擔(dān)責(zé)任。本畢業(yè)設(shè)計(論文)的研究成果歸學(xué)校所有。針對我國上市公司信息披露違規(guī)問題,研究其行為的發(fā)生,對深入理