我国上市公司会计信息披露问题的研究_学位论文.doc

我国上市公司会计信息披露问题的研究 摘 要 本文首先通过对上市公司信息披露基本理论的回顾和研究,从真实性、完整性、及时性、公平披露以及会计信息质量要求等方面分析，接着分析我国上市公司会计信息披露的现状，得出我国目前上市公司会计信息披露存在不实,不充分，不及时,不相关，不规范等问题。然后分析公司内部原因，包括存在避免退市风险，内部控制存在缺陷，经营权与所有权的分离。外部原因包括我国证监管理机制不够健全，有关信息披露的法律法规不完善，从而得出解决我国上市公司信息问题的对策和建议。对策包括规范上市公司的内部治理构，完善注册会计师审计，加强证监会的监督同时发挥媒体监督；建议包括扩大上市公司会计信息披露的内容，健全和完善会计信息披露规范体系制定原则导向的会计准则。接着就是有关“万福生科”会计信息披露问题的案列分析，给我们留下警示,最后是全文的总结以及致谢。 关 键 词：上市公司，信息披露，问题，对策  Study on Accounting Information Disclosure of Listed Companies in China Abstract This article first through the Disclosure Review and Research on the basic theory of the listing Corporation information, analysis from the aspect of authenticity, integrity, timeliness, fair disclosure and accounting information quality requirements, and then analyses the current situation of accounting information disclosure of Chinas listing Corporation, obtains our country at present listing Corporation accounting information to disclose the existence of false, inadequate, not timely, not related problems, such as nonstandard. Then analysis on the internal reasons, including the existence of avoid delisting risk, internal control deficiencies, the separation of ownership and management rights. The external causes include securities management mechanism in our country is not perfect, the relevant laws and regulations of information disclosure is not perfect, thus obtains the solution the problem of information listing Corporation in China countermeasures and suggestions. Internal governance countermeasures include specification of listing Corporation structure, perfect the CPA audit, supervision and strengthen the CSRC also play the media supervision; recommendations include expanding the listing Corporation accounting information disclosure of the content, improve and perfect accounting information disclosure standards formulation principle oriented accounting standards. Then there is the related Wanfu graduate problem of the accounting information disclosure of listed cas