全流通时代中国公众投资者会计信息需求研究

发布时间：2018-06-05 18:24

本文选题：全流通时代 + 信息需求　；参考：《沈阳工业大学》2013年硕士论文

【摘要】：2005年中国资本市场开启股权分置改革，时至今日已迈进全流通时代。全流通时代资本市场的经济、制度背景以及投资者的理念都发生很大变化。本文研究全流通时代背景下投资者的会计信息需求状况，并审视已有的信息披露制度和信息披露质量，，为改善会计信息供给提出政策建议。本文的研究有助于提升上市公司信息披露透明度，从而为投资者的投资决策提供帮助。论文包括五部分内容。第一章介绍了研究背景、选题意义、研究思路和方法以及论文研究框架、创新点。第二章对全流通时代我国资本市场的宏观环境和公众投资者的信息需求发生的变化进行理论分析。第三章采用档案研究和问卷调查两种方法考察了全流通时代投资者的信息需求状况。档案研究部分以巨潮资讯网站“股民呼叫中心”栏目公布的899份投资者提问为研究对象，运用档案研究法对投资者提问内容进行归类统计，研究发现包括：全流通时代投资者对事件影响、项目投资情况、发展前景、管理改善及发展规划等公司经营情况关注度较高，投资者对非财务信息关注度较高等。为提高研究结论的可靠性，论文依据档案研究结论设计调查问卷进一步研究公众投资者的需求。问卷调查统计结果显示：投资者对信息内容、时间维度的需求等与档案研究部分结论基本一致。第四章从监管部门信息披露规范的视角和上市公司信息披露行为的视角分析我国上市公司会计信息的需求与供给矛盾，并以此为基础提出了完善上市公司信息披露规范以及信息披露质量的相关建议。第五章阐述了研究结论、论文不足之处以及未来研究展望。
[Abstract]:In 2005, China's capital market opened the reform of split share structure, and today it has entered the era of full circulation. The capital market economy, institutional background and investors' ideas have changed greatly in the whole circulation era. This paper studies the accounting information demand of investors under the background of the whole circulation era, and examines the existing information disclosure system and the quality of information disclosure, and puts forward some policy suggestions for improving the supply of accounting information. The research in this paper is helpful to improve the transparency of information disclosure of listed companies, and to help investors to make investment decisions. The thesis includes five parts. The first chapter introduces the research background, the significance of the topic, the research ideas and methods, the research framework, innovation. The second chapter analyzes the macro environment of Chinese capital market and the change of information demand of public investors in the era of full circulation. The third chapter investigates the information demand of investors in the whole circulation era by the methods of file research and questionnaire survey. In the file research part, the 899 investor questions published by the "call Center for investors" section of the information website "investors" are taken as the research objects, and the contents of the investor's questions are classified and counted by using the archival research method. The results show that investors' influence on events, project investment, development prospects, management improvement and development planning, and non-financial information are highly concerned by investors in the era of full circulation. In order to improve the reliability of the research conclusions, the paper designs a questionnaire according to the archival findings to further study the needs of public investors. The results of the questionnaire survey show that the investor's demand for information content and time dimension is basically consistent with the conclusion of the archival research. The fourth chapter analyzes the contradiction between the demand and supply of accounting information of listed companies in China from the perspective of the regulation of information disclosure and the behavior of information disclosure of listed companies. Based on this, the author puts forward some suggestions on how to improve the information disclosure standard and the quality of information disclosure of listed companies. The fifth chapter elaborates the research conclusion, the thesis deficiency and the future research prospect.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.51;F275

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