我国上市公司会计信息披露失真的经济学分析

发布时间：2018-05-20 22:35

本文选题：上市公司 + 会计信息披露　；参考：《沈阳大学》2010年硕士论文

【摘要】：上市公司的信息披露制度是我国证券市场得以有效运行与发展的基石。自从沪、深证交所成立以来,我国政府出台了一系列的法律、法规,基本形成了以《证券法》《公司法》为主体,以相关行政法规、部门规章和自律性规范为补充的上市公司信息披露体系。然而,我国上市公司会计信息披露存在着不真实、不充分、不及时等问题,给投资者带来了巨大的损失,同时也扰乱了证券市场正常秩序,阻碍了证券市场资源配置功能的发挥。因此,研究我国上市公司会计信息披露失真问题,提出相应的治理对策,具有重大的理论和现实意义。本文共分六个部分：第一部分绪论。包括本研究的国内外背景、研究目的及意义、国内外研究现状、研究方法和创新点。第二部分我国上市公司会计信息披露失真的现实透视。从会计信息披露的概念入手,介绍我国上市公司会计信息披露的法规体系、基本内容和形式,对我国资本市场会计信息披露的违规处罚情况进行统计分析,并评价了我国上市公司会计信息披露现状。第三部分我国上市公司会计信息披露失真的经济学剖析。分别用经济学中的供求理论、内部人控制理论、委托代理理论及博弈论对我国上市公司会计信息披露失真进行分析。第四部分科龙公司会计信息披露失真的案例分析。分别对科龙公司的基本情况、会计信息披露失真事实及证监会的调查处罚结果进行介绍。并在此基础上,对科龙公司会计信息披露失真的原因进行深刻剖析。第五部分从经济学角度提出治理会计信息披露失真问题的对策。基于我国上市公司会计信息披露存在的问题,从经济学角度提出治理会计信息披露失真的对策。第六部分结论。本文的结尾部分,总结了研究结论,指出本研究的不足,并对今后研究工作提出了设想。
[Abstract]:The information disclosure system of listed companies is the cornerstone of the effective operation and development of China's securities market. Since the establishment of the Shanghai and Shenzhen Stock exchanges, the Chinese government has issued a series of laws and regulations, basically forming the "Securities Law" as the main body, and the relevant administrative regulations. The information disclosure system of listed companies supplemented by departmental regulations and self-regulation norms. However, the disclosure of accounting information of listed companies in our country has some problems, such as untrue, insufficient and untimely, which brings huge losses to investors and disturbs the normal order of the securities market at the same time. Hindered the securities market resources allocation function. Therefore, it is of great theoretical and practical significance to study the distortion of accounting information disclosure of listed companies in China and put forward the corresponding countermeasures. This paper is divided into six parts: The first part is introduction. Including the domestic and foreign background, research purpose and significance, domestic and foreign research status, research methods and innovation. The second part is the reality perspective of accounting information disclosure distortion of listed companies in China. Starting with the concept of accounting information disclosure, this paper introduces the legal system, basic contents and forms of accounting information disclosure of listed companies in China. The present situation of accounting information disclosure of listed companies in China is also evaluated. The third part is the economic analysis of accounting information disclosure distortion of listed companies in China. The theory of supply and demand in economics, the theory of insider control, the theory of principal-agent and the theory of game are used to analyze the distortion of accounting information disclosure of listed companies in China. The fourth part of Kelon Company accounting information disclosure distortion case analysis. This paper introduces the basic situation of Kelon Company, the fact of accounting information disclosure distortion and the result of investigation and punishment of CSRC. On this basis, the causes of distortion of accounting information disclosure in Kelon Company are deeply analyzed. The fifth part puts forward the countermeasures to deal with the distortion of accounting information disclosure from the angle of economics. Based on the problems existing in the disclosure of accounting information of listed companies in China, the countermeasures of controlling the distortion of accounting information disclosure are put forward from the angle of economics. The sixth part concludes. At the end of this paper, the conclusion of the study is summarized, the deficiency of this study is pointed out, and a tentative plan for the future research work is put forward.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F233

【引证文献】