上市公司会计信息披露充分性研究

发布时间：2018-01-08 02:21

本文关键词：上市公司会计信息披露充分性研究　出处：《燕山大学》2012年硕士论文　论文类型：学位论文

【摘要】：我国上市公司会计信息披露制度是以强制披露为主，自愿披露为辅。但是随着证券市场的发展，投资者对上市公司会计信息的需求在不断增加，自愿披露正不断向强制披露转化，自愿披露的内容也越来越丰富。在这样的环境下，我国上市公司会计信息披露充分性的状况如何，哪些因素影响了会计信息的充分披露是值得研究的。本文的研究目的在于采用实证方法评价我国上市公司会计信息披露充分性的现状，分析影响会计信息披露充分性的因素，为提高会计信息披露充分性提供理论参考和政策建议。首先，，本文介绍了上市公司会计信息披露的相关概念，阐述了会计信息披露的历史演进和相关理论，为会计信息充分披露的研究奠定基础。其次，本文对会计信息披露充分性的概念进行了界定，阐述了会计信息披露充分性的目标、内涵和两种背离情况；在此基础上，本文从数量、质量、效率三个维度构建了会计信息披露充分性评价体系；然后以深交所部分上市公司2010年信息披露为样本空间考察和评价了会计信息披露充分性的现状。再次，本文从会计信息的生成、披露、审计监督效率和市场环境四个层面研究会计信息披露充分性的影响因素，据此提出了研究假设；以转化后会计信息披露充分性为被解释变量，相关影响因素为解释变量，建立了多元线性回归模型；运用统计学软件PASW进行了回归分析，并根据回归结果对会计信息披露充分性的现状进行了解释。最后，本文依据实证研究结果，建议从完善会计信息披露制度，改善公司治理结构，提高公司规模和盈利能力，促进会计师事务所规模化以及扩展公司资本市场五个方面来提高会计信息披露充分性。
[Abstract]:The disclosure system of accounting information of listed companies in China is based on compulsory disclosure, supplemented by voluntary disclosure. However, with the development of the securities market, the demand of investors for accounting information of listed companies is increasing. Voluntary disclosure is constantly changing to mandatory disclosure, and the content of voluntary disclosure is becoming more and more rich. In such an environment, how about the adequacy of accounting information disclosure of listed companies in China. What factors affect the full disclosure of accounting information is worthy of study. The purpose of this study is to use empirical methods to evaluate the current situation of accounting information disclosure adequacy of listed companies in China. This paper analyzes the factors that affect the adequacy of accounting information disclosure and provides theoretical reference and policy suggestions for improving the adequacy of accounting information disclosure. Firstly, this paper introduces the related concepts of accounting information disclosure of listed companies, expounds the historical evolution and related theories of accounting information disclosure, and lays a foundation for the research of full disclosure of accounting information. Secondly, this paper defines the concept of the adequacy of accounting information disclosure, expounds the goal, connotation and two deviations of the adequacy of accounting information disclosure. On this basis, this paper constructs the evaluation system of accounting information disclosure adequacy from three dimensions: quantity, quality and efficiency. Then, based on the information disclosure of some listed companies in Shenzhen Stock Exchange in 2010, the paper investigates and evaluates the current situation of the adequacy of accounting information disclosure. Thirdly, this paper studies the influencing factors of the adequacy of accounting information disclosure from four aspects of accounting information generation, disclosure, audit supervision efficiency and market environment, and puts forward the research hypothesis. Taking the adequacy of accounting information disclosure after transformation as the explained variable and the related factors as the explanatory variables, the multivariate linear regression model is established. The regression analysis is carried out with the statistical software PASW, and the present situation of the adequacy of accounting information disclosure is explained according to the regression results. Finally, based on the results of empirical research, this paper proposes to improve the accounting information disclosure system, improve the corporate governance structure, improve the size of the company and profitability. Promote the scale of accounting firms and expand the capital market to improve the adequacy of accounting information disclosure.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224

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