万福生科会计信息披露案例研究

发布时间：2018-05-07 22:21

本文选题：会计信息 + 信息披露　；参考：《吉林财经大学》2017年硕士论文

【摘要】：上市公司会计信息披露是公司与投资者及社会大众进行沟通的桥梁,上市公司披露真实、可靠、全面、及时的信息是广大信息使用者做出正确决策的前提条件。我国的证券市场起步于20世纪90年代初期,目前经过20多年的发展取得了显著地进步。但是,现阶段上市公司在会计信息披露方面的问题依然较为突出,相当一部分上市公司存在会计信息披露违规、会计信息造假等行为。尤其是农业上市公司受自身经营项目的影响,经营变化较快,主营业务风险难以预测,其中部分农业上市公司存在粉饰财务报表、虚增会计数据等行为,给利益相关者造成巨大的经济损失,对证券市场的稳定和发展带来负面影响。因此,强化农业上市公司的会计信息披露意识、编制高质量披露公告、切实保护投资者合法利益、提高上市公司会计信息透明度,对推动农业上市公司可持续健康发展有着重要的促进作用。本文以万福生科作为具体案例,对其2013年的会计信息披露造假事件进行回顾,由此作为评价其目前会计信息披露质量情况的依据,围绕公司存在的信息披露问题和影响因素,提出富有针对性的改善和优化建议。具体研究思路是:首先,根据国内外研究成果和相关理论基础,对上市公司会计信息披露概念、会计信息披露规范体系及相关理论进行阐述,铺设本文的理论框架基础。其次,围绕2013年万福生科会计信息披露造假事件,对公司披露内容进行数据分析,并对产生的负面效应进行总结;同时针对公司存在的会计信息披露不真实、不及时、不充分和不规范的问题,最后提出改善和优化建议。通过研究,本文发现万福生科公司内部治理效用偏低、人力资源建设落后、中介机构不勤勉尽职、外部信息需求主体缺位、监管部门惩罚力度不足等是造成其会计信息披露质量问题的主要因素。因此,万福生科公司应从完善其信息披露规范体系、完善公司内部治理、完善中介机构相应职能、增强证券市场的监督与管理以及规范政府行为的方面去提高会计信息披露质量。
[Abstract]:The disclosure of accounting information of listed companies is a bridge between companies and investors and the public. The disclosure of true, reliable, comprehensive and timely information by listed companies is a prerequisite for the majority of information users to make correct decisions. China's securities market started in the early 1990s and has made remarkable progress after more than 20 years of development. However, at present, the problems of accounting information disclosure of listed companies are still prominent, quite a number of listed companies have accounting information disclosure violations, accounting information fraud and other acts. In particular, agricultural listed companies are affected by their own business projects, and their operations change rapidly, and the main business risks are difficult to predict. Among them, some agricultural listed companies have some behaviors such as whitewashing financial statements, inflating accounting data, etc. It causes huge economic losses to stakeholders and brings negative impact to the stability and development of securities market. Therefore, we should strengthen the awareness of accounting information disclosure of agricultural listed companies, compile high-quality disclosure announcements, effectively protect the legitimate interests of investors, and improve the transparency of accounting information of listed companies. It plays an important role in promoting the sustainable and healthy development of agricultural listed companies. This paper reviews the accounting information disclosure fraud incident in 2013, which is the basis for evaluating the quality of accounting information disclosure, and focuses on the information disclosure problems and influencing factors of the company. Suggestions for improvement and optimization are put forward. The specific research ideas are: first, according to the domestic and foreign research results and related theoretical basis, the concept of accounting information disclosure, accounting information disclosure standard system and related theories are expounded, laying the theoretical framework of this paper. Secondly, according to the false accounting information disclosure incident of Wanfu branch in 2013, the paper analyzes the content of the company disclosure and summarizes the negative effects. At the same time, the accounting information disclosure of the company is not true and timely. Inadequate and non-standard issues, and finally put forward suggestions for improvement and optimization. Through the research, this paper finds that the internal governance utility is low, the human resource construction is backward, the intermediary organization is not diligent and the main body of external information demand is absent. The lack of punishment is the main factor that causes the quality of accounting information disclosure. Therefore, the company should perfect its information disclosure standard system, perfect the internal governance of the company, and perfect the corresponding functions of the intermediary organization. Strengthen the supervision and management of the securities market and standardize the government behavior to improve the quality of accounting information disclosure.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F302.6;F324

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