佛山照明会计信息披露改进研究
发布时间：2018-08-16 08:48
【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90年代初期,经过近二十年的发展,在会计信息披露方面,已经取得了很大成绩,但是,现阶段我国上市公司会计信息披露所存在的问题还较为突出,相当一部分上市公司的会计信息披露严重违规,而且屡禁不止,这不仅给广大投资者带来了巨大的经济损失,对证券市场的稳定和发展也构成了较大的威胁。所以,强化上市公司的信息披露,切实保护投资者合法权益,提高上市公司会计信息及相关信息的透明度,促进上市公司健康发展势在必行。 本文在借鉴和综合关于上市公司信息披露的现有研究成果的基础上,遵循从理论研究到案例研究的路线,对上市公司会计信息披露进行了重点研究。本文以佛山照明为研究对象,通过对其会计信息披露的现状、存在问题、违规动因及其影响因素等方面进行深入研究,提议组建信息披露管理委员会,完善佛山照明会计信息披露体系,规范会计信息披露流程。此外,在有效界定会计信息披露质量的基础上,从会计信息生成质量、会计信息审计质量、会计信息披露行为质量三个维度出发,构建会计信息披露质量评价指标体系,从而对佛山照明会计信息披露管理提出更高的要求。 本文旨在通过实际案例的形式,为评价上市公司会计信息披露水平提供一个全新的视角,为改善上市公司的会计信息披露引入一种有效的方法,这对信息披露制度的进一步规范和完善,利益相关者获得科学的决策依据,社会资源得到有效的配置等方面都具有重要意义。
[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, after nearly 20 years of development, in the field of accounting information disclosure, has made great achievements, but at this stage, the problems of accounting information disclosure of listed companies in China are still relatively prominent. A considerable number of listed companies' accounting information disclosure is serious violation and repeated prohibition, which not only brings huge economic losses to the majority of investors, but also poses a great threat to the stability and development of the securities market. Therefore, it is imperative to strengthen the information disclosure of listed companies, protect the legitimate rights and interests of investors, improve the transparency of accounting information and related information of listed companies, and promote the healthy development of listed companies. On the basis of using for reference and synthesizing the existing research results of information disclosure of listed companies, this paper follows the route from theoretical research to case study, and focuses on the accounting information disclosure of listed companies. This paper takes Foshan Lighting as the research object, through in-depth research on the current situation, existing problems, reasons of violation and influencing factors of accounting information disclosure of Foshan Lighting, and proposes to set up the Information Disclosure Management Committee. Improve the accounting information disclosure system of Foshan Lighting, standardize the flow of accounting information disclosure. In addition, on the basis of effectively defining the quality of accounting information disclosure, the evaluation index system of accounting information disclosure quality is constructed from three dimensions: accounting information generation quality, accounting information audit quality and accounting information disclosure behavior quality. Thus Foshan lighting accounting information disclosure management put forward higher requirements. The purpose of this paper is to provide a new perspective for evaluating the level of accounting information disclosure of listed companies through practical cases, and to introduce an effective method to improve the disclosure of accounting information of listed companies. This is of great significance to the further standardization and improvement of the information disclosure system, the scientific decision basis for the stakeholders, and the effective allocation of social resources.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.63
本文编号：2185489
[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, after nearly 20 years of development, in the field of accounting information disclosure, has made great achievements, but at this stage, the problems of accounting information disclosure of listed companies in China are still relatively prominent. A considerable number of listed companies' accounting information disclosure is serious violation and repeated prohibition, which not only brings huge economic losses to the majority of investors, but also poses a great threat to the stability and development of the securities market. Therefore, it is imperative to strengthen the information disclosure of listed companies, protect the legitimate rights and interests of investors, improve the transparency of accounting information and related information of listed companies, and promote the healthy development of listed companies. On the basis of using for reference and synthesizing the existing research results of information disclosure of listed companies, this paper follows the route from theoretical research to case study, and focuses on the accounting information disclosure of listed companies. This paper takes Foshan Lighting as the research object, through in-depth research on the current situation, existing problems, reasons of violation and influencing factors of accounting information disclosure of Foshan Lighting, and proposes to set up the Information Disclosure Management Committee. Improve the accounting information disclosure system of Foshan Lighting, standardize the flow of accounting information disclosure. In addition, on the basis of effectively defining the quality of accounting information disclosure, the evaluation index system of accounting information disclosure quality is constructed from three dimensions: accounting information generation quality, accounting information audit quality and accounting information disclosure behavior quality. Thus Foshan lighting accounting information disclosure management put forward higher requirements. The purpose of this paper is to provide a new perspective for evaluating the level of accounting information disclosure of listed companies through practical cases, and to introduce an effective method to improve the disclosure of accounting information of listed companies. This is of great significance to the further standardization and improvement of the information disclosure system, the scientific decision basis for the stakeholders, and the effective allocation of social resources.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.63
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