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1、我国上市公司会计信息披露存在问题的原因和治理对策大学毕业论文 本科生毕业论文毕业论文题目 学 院专 业 班 级 学 号 姓 名 指 导 教 师 年 月 日 我国上市公司会计信息披露存在问题的原因和治理对策摘要上市公司信息披露是指上市公司按照相关法律法规要求将公司的财务状况和经营成果以及其他有关资料或情况向证券监管部门报告并向社会公众公告的一种行为在上市公司的经营活动中提交并且公开全面及时有用真实的会计信息可为投资者作出理性投资决策提供依据是实现社会资源有效配置的依据也是发展社会主义经济的重要保障上市公司披露真实有效的会计信息是证券市场赖以建立和发展的基石是社会经济良性循环的保证因此上市公司所披
2、露的信息必须真实准确完整不得有虚假记载误导性陈述或重大遗漏我国资本市场起步较晚仍然存在不少问题当前上市公司披露的会计信息失真甚至披露虚假信息事件层出不穷 引起了社会的广泛关注本文主要分析了我国上市公司信息披露中现存的问题并提出了相应的政策建议以期促进我国证券市场的健康发展纵观我国目前上市公司的信息披露状况上市公司的会计信息披露存在信息披露不真实不充分不及时不准确以及监管不严的问题本文立足于我国上市公司信息披露的现实状况对上市公司会计信息披露的基本问题进行描述 并对其现状和其内容进行分析从问题出发分析造成上市公司信息披露不规范的主要原因首先是利益的驱动为了获取上市的资格发行股票获取高额的收益上市
3、公司的管理层往往铤而走险违背公司法会计法等相关法律法规的规定提供虚假的会计信息其次法律法规的不健全和滞后性而且缺乏有效的监管致使上市公司抱有钻法律的空子或者即使被查处惩处力度比较小的想法从而披露不实的会计信息再次是上市公司内部不完善内部监控机制薄弱治理结构不合理不能有效的制约管理当局也是虚假的会计信息满天飞的一个重要因素通过分析探讨问题本文就提高上市公司会计信息披露提出相应的对策首先从法律规范出发制定科学配套的会计信息规范体系让上市公司的信息披露做到有法可依有章可循第二从上市公司本身入手改进其内部治理结构从源头上制约不实会计信息的产生第三要拓展会计信息披露的内容使其更全面完整的反映上市公司的真
4、实面目第四要改革上市公司披露会计信息的方式使信息更方便快捷地传递给信息使用者第五要从外部完善对上市公司披露信息的监管为信息使用者创造一个良好的外部环境关键词上市公司 会计信息 披露 研究对策Abstract Listing Corporation information disclosure refers to the listing Corporation in accordance with the relevant laws and regulations the companys financial position and operating results and other re
5、levant information to the securities regulatory authorities or case report and the public In listing Corporations business activities timely comprehensive and open to submit useful real accounting information can provide the basis for the investors to make rational investment decisions is to realize
6、 the society on the basis of the effective allocation of resources it is also an important guarantee for the development of socialist economy Listing Corporation to disclose the real and effective accounting information is the foundation of the stock markets development is to ensure that social econ
7、omic virtuous cycle so the disclosure of listing Corporation information must be true accurate and complete no false records misleading statements or major omissions Chinas capital market started late there are still many problems Distortion of accounting information disclosure of the listing Corpor
8、ation or even false information disclosure events emerge in an endless stream caused the wide attention of the society This paper mainly analyses the existing problems in the information disclosure of listing Corporation in China and put forward the corresponding policy recommendations in order to p
9、romote the healthy development of Chinas securities market In our country at present the listing Corporation information disclosure of accounting information disclosure of listing Corporation the existence of information disclosure untrue inadequate and inaccurate This paper is based on the reality
10、of Chinas listing Corporation information disclosure to describe the basic problems of accounting information disclosure of listing Corporation and its status and its contents for analysis starting from the analysis of the problem caused by the listing Corporation information disclosure irregulariti
11、es in the main reason The first is driven by interests Eligibility for access to the market issuance of shares access to high profits the listing Corporations management tend to rush into danger contrary to the company law accounting law and other relevant laws and regulations providing false accoun
12、ting information Secondly inadequate laws and regulations and the lag and the lack of effective supervision the listing Corporation have drilled legal loopholes or even being investigated the idea of punishment is relatively small so the disclosure of false accounting information Again is the listin
13、g Corporation internal imperfect weak internal control mechanisms governance structure is irrational one of the important factors of accounting information exist everywhere can not effectively restrict the management is false Through analysis of the problem this paper improve the listing Corporation
14、 accounting information disclosure and put forward the corresponding countermeasures First starting from the legal norms the norm of the accounting information system to make scientific matching let the information disclosure of listing Corporation according to the law rule-based Second from the lis
15、ting Corporation itself improve the internal governance structure the generation of false accounting information from the source control Third is to expand the content of accounting information disclosure make it more comprehensively reflect the true face of listing Corporation Fourth is to reform the listing Corporation accounting information disclosure mode to make the information more easily and quickly transferred to
