“退市博元”表外信息披露问题研究

发布时间：2018-04-11 13:02

本文选题：上市公司 + 表外信息　；参考：《河北师范大学》2017年硕士论文

【摘要】：财务报告是企业对外传递财务信息的重要手段,包括基本财务报表和其他应当在财务报告中披露的相关信息和资料。由于财务报表信息容量有限,使得企业有必要在表外进行相关信息的披露,否则满足不了投资者对信息的需求。关于规范表外信息的披露我国已出台多项相关文件,这对表外信息披露的发展具有极其重要的作用,也为表外信息的规范披露提供了相应的法律依据。企业对外披露的财务报表中的数据针对的是企业已发生的事项,但伴随着会计信息披露的发展,信息使用者越来越关注企业对未来不确定事项预测方面的信息,这就使得表外信息在整个财务报告体系中的地位越来越重要。为了能够达到准确预测企业未来发展状况的目的,信息使用者对表外信息愈加重视,也就希望企业能够尽可能多的对外披露表外信息。信息使用者希望在能够避免不必要经济损失的同时,获取高额收益,于是这就使得他们对表外披露的信息质量的要求越来越高,也越来越严。文章在表外信息披露的相关理论,即委托代理理论、信息不对称理论、利益相关者理论和内部控制理论的基础之上,懫用规范性研究方法针对“退市博元”进行了全面的剖析。在进行了事件回顾后,对“退市博元”被强制退市的问题进行深层次的挖掘,归纳出了公司退市的原因所在,其问题不仅包括当前我国在上市公司表外信息披露规范的制度体系上存在漏洞,还有在相关责任人的明确方面也未作过多说明,并且信息使用者的多样性也会造成表外信息披露的诸多不规范。另外,在微观方面,公司治理结构不健全、基层财务人员素质不达标更是加快了博元公司退市的进程。在分析了导致博元公司退市的诸多原因之后,结合我国上市公司表外信息披露的现状,从宏观环境层面和公司层面分别总结出了为规范我国上市公司表外信息披露的一些启示。为了保障我国证券市场的有效运行,会计信息披露的健康长远发展,应当完善上市公司表外信息披露规范体系,出台相应的表外信息披露规范制度,还应该明确各部门的责任,对于直接负责人的处罚力度还有待加大。对于上市公司而言,规范公司治理结构,制定符合公司实际情况的内部控制制度,并保证内部控制制度能够得到有效执行;对于公司的财务人员要做好定期培训工作,以提高人员的各项素质。也只有这样才能帮助投资者和债权人等信息使用者了解更多上市公司的信息,维护自身的合法利益不受到侵害,帮助企业吸收更多的投资、筹得更多的资金。这对国家经济环境、投资者的利益,企业的成长,都有着十分重要的意义。在各方面协同配合下,共同做好规范表外信息披露的工作,以此希望会对我国上市公司表外信息披露的规范、信息有用性的提升提供帮助。
[Abstract]:Financial report is an important means for enterprises to transmit financial information, including basic financial statements and other related information that should be disclosed in financial reports.Due to the limited information capacity of financial statements, it is necessary for enterprises to disclose the relevant information outside the financial statements, otherwise, the information needs of investors can not be satisfied.There have been many related documents about the disclosure of information out of the balance sheet in our country, which plays an extremely important role in the development of the disclosure of off-balance sheet information, and also provides the corresponding legal basis for the standardized disclosure of off-balance sheet information.With the development of accounting information disclosure, the information users pay more and more attention to the information of enterprises' prediction of uncertain events in the future, with the development of accounting information disclosure, the data in the financial statements disclosed to the public by enterprises are aimed at the events that have occurred in the enterprises.This makes off-balance-sheet information in the entire financial reporting system more and more important.In order to accurately predict the future development of enterprises, information users pay more attention to off-balance sheet information, and hope that enterprises can disclose as much off-balance sheet information as possible.Information users hope to avoid unnecessary economic losses while making high profits, which makes them more and more strict on the quality of information disclosure.On the basis of the related theories of off-balance sheet information disclosure, namely principal-agent theory, information asymmetry theory, stakeholder theory and internal control theory, this paper makes a comprehensive analysis of "delisting Bo Yuan" with normative research methods.After reviewing the incident, the problem of forced delisting of Boyuan from the market was excavated at a deep level, and the reasons for the delisting of the company were summed up.The problems not only include the loopholes in the current system of information disclosure of listed companies, but also the lack of explanation of the relevant responsible persons.And the diversity of information users will also lead to a lot of non-standard information disclosure.In addition, in the micro aspect, the company governance structure is not perfect, the basic level financial personnel quality is not up to the standard, has speeded up the Boyuan company delisting process.After analyzing the reasons leading to the delisting of Boyuan Company, combined with the current situation of off-balance-sheet information disclosure of listed companies in China, this paper summarizes some enlightenments for standardizing the off-balance sheet information disclosure of listed companies in China from the macroscopic environmental level and the corporate level.In order to ensure the effective operation of our country's securities market and the healthy and long-term development of accounting information disclosure, we should perfect the standard system of off-balance sheet information disclosure of listed companies, introduce the corresponding standard system of off-balance-sheet information disclosure, and clarify the responsibilities of various departments.For the direct person in charge of the punishment still needs to be increased.For listed companies, we should standardize the corporate governance structure, formulate an internal control system that conforms to the actual situation of the company, and ensure that the internal control system can be effectively implemented.In order to improve the quality of personnel.Only in this way can investors and creditors and other information users understand more information of listed companies, protect their legitimate interests from being infringed, help enterprises absorb more investment and raise more funds.This is of great significance to the national economic environment, the interests of investors and the growth of enterprises.With the cooperation of all parties, we should do a good job in standardizing the disclosure of off-balance sheet information, in the hope that it will be helpful to the standardization of information disclosure and the enhancement of the information usefulness of listed companies in our country.
【学位授予单位】：河北师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7

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