在美上市公司会计信息披露问题研究

发布时间：2018-03-14 17:31

本文选题：在美上市公司　切入点：会计信息披露　出处：《辽宁大学》2012年硕士论文　论文类型：学位论文

【摘要】：自2010年末，因在美上市公司虚假披露会计信息，，中国概念股在美遭遇严重的信任危机，截止到2011年底，19家中国在美上市公司被纽约或纳斯达克证券交易所停牌或摘牌，4家中国中国在美上市公司被勒令退市，而这些上市公司皆因虚假披露会计信息受到美国来自会计事务所、律师事务所、媒体、个人投资者、投资机构以及证券交易委员会（SEC）等多方的质疑和处罚。从经济危机后的“集体股价上扬”到如今的“集体面临信任危机”，在美上市公司正遭受冰火两重天的的境地。在美上市公司披露虚假会计信息一方面将会会造成投资者做出错误的决策，从而大大动摇美国证券市场对中国概念股的信心最终导致中国公司赴美上市融资困难。另一方面披露虚假会计信息会削弱证券市场的资源配置功能，将损害全球经济的健康发展。因此，鉴于在美上市公司虚假披露会计信息情况的严重性以及危害性，对在美上市公司虚假披露会计信息进行探讨和研究就有着相当重要理论意义和实践意义。从理论方面上说，将经济学理论中的博弈分析理论引入到在美上市公司虚假披露会计信息的动因分析体系之中，不但拓展了会计理论研究范畴，而且通过引入博弈分析模型，还可以将导致在美上市公司虚假披露会计信息的因素量化分析，最终找出导致在美上市公司虚假披露会计信息的经济学根源。从现实意义上说，美国目前缺乏监管中国在美上市公司的有效政策，通过对在美上市公司会计信息披露的内容、现状以及存在问题三方面进行研究，可以分析出导致上市公司虚假披露会计信息的根源，为制定防范中国在美上市公司虚假披露会计信息的相关措施提供理论参考。全文共分为5部分：第一部分：导论。主要介绍本文的研究背景、研究意义、文献综述、研究方法与思路。第二部分：会计信息披露基本理论。首先介绍会计信息披露的涵义，然后阐述了3个会计信息披露理论：有效市场理论、信息不对称理论、博弈论理论。第三部分：在美上市公司会计信息披露现状及存在的问题。最先介绍在美上市公司财务会计信息披露内容、方式，接着描述了因虚假披露会计信息致使在美中国概念股的股价暴跌现象，最后以绿诺国际为案例分析在美上市公司会计新信息披露存在的问题。第四部分：在美上市公司会计信息披露的博弈分析。将美国证监会、会计师事务所、在美上市公司三方进行博弈分析，找出导致虚假披露会计信息的根源。第五部分：在美上市公司会计信息披露的治理对策。从在美上市公司、美国监管机构、美国证监会三个角度提出治理建议。
[Abstract]:Since the end of 2010, listed companies in the United States due to false disclosure of accounting information, China stocks suffered a serious crisis of confidence in the United States, by the end of 2011, 19 China listed companies in the United States of New York or the Nasdaq Stock Exchange suspended or delisted, 4 Chinese China listed in the U.S. company was ordered to withdraw from the market, and these listed companies because of the false accounting information disclosure by the United States from accounting firms, law firms, media, individual investors, institutional investors and the securities and Exchange Commission (SEC) - Questioning and punishment. From the economic crisis of the "collective price" to today's "collective is facing a crisis of confidence", listed companies in the United States are suffering from Rainbow Night the situation.
In the United States listed companies to disclose false accounting information on the one hand will cause investors to make the wrong decisions, thereby greatly shaken the U.S. stock market to China stocks confidence eventually led to financing difficulties Chinese listed companies to the United States. The function of resource allocation on the other hand, disclosure of false accounting information will weaken the securities market, will harm the healthy development of the global economy. Therefore, in view of the listed companies in the United States and the false accounting information disclosure of the seriousness of the situation and harmfulness of Listed Companies in the United States of false accounting information disclosure and study has very important theoretical significance and practical significance. Based on theory, game theory in economics analysis theory into the motivation of the listed companies in the United States and false disclosure of accounting information analysis system, not only to expand the scope of accounting theory, and through the introduction of game analysis model, Can also will lead to quantitative analysis of factors of Listed Companies in the United States the false disclosure of accounting information, finally to find out the economic origin of Listed Companies in the United States the false disclosure of accounting information. From the practical sense, the lack of effective supervision Chinese policy of Listed Companies in the United States, the US listed companies accounting information disclosure of the content, status quo and there were three research questions, can analyze the root cause of false accounting information disclosure of listed companies, to develop preventive measures related to China companies listed in the disclosure of false accounting information to provide theoretical reference.
The full text is divided into 5 parts:
The first part: introduction. It mainly introduces the research background, research significance, literature review, research methods and ideas.
The second part: the basic theory of accounting information disclosure. First, it introduces the meaning of accounting information disclosure, and then expounds 3 theories of accounting information disclosure: effective market theory, asymmetric information theory and game theory.
The third part: in the United States listed accounting information disclosure of the status quo and existing problems. The company was first introduced in the United States, the financial accounting information disclosure of listed companies, and then describes because of the false accounting information disclosure caused crash in beauty China stocks share price, finally Rino case analysis of listed companies in the United States new accounting information the problems of the disclosure.
The fourth part: the game analysis of accounting information disclosure of Listed Companies in the United States. We will make a game analysis of the three sides of the US Securities Regulatory Commission, accounting firms and listed companies in the United States, and find out the root cause of false disclosure of accounting information.
The fifth part: the Countermeasures for the disclosure of accounting information in American listed companies. From the perspective of three listed companies in the US, the US regulatory agency and the SEC, we put forward suggestions for governance.

【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F831.51

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