基于中小投资者保护的证券市场会计信息披露研究

发布时间：2018-01-23 09:03

本文关键词： 证券市场信息披露投资者保护　出处：《中南大学》2013年硕士论文　论文类型：学位论文

【摘要】：作为现代经济的重要组成部分,我国证券市场的建立在优化社会资源配置方面发挥了不可替代的作用。但在证券市场高速成长中,我们也发现目前我国的证券市场还不够成熟,表现为由于价格背离其内在的投资价值而形成暴涨暴跌的态势,特别是上市公司会计信息披露不规范导致投资者,尤其是占据99.59%的中小投资者利益被侵害。因此,为维护我国证券市场秩序和保护投资者利益,研究基于中小投资者保护的证券市场会计信息披露具有重要的理论和现实意义。论文首先阐述了信息披露和投资者保护相关理论及二者关系；然后,通过问卷调查,从我国证券市场投资者保护角度分析了会计信息披露现状及存在问题,并通过“绿大地”案例,进一步揭示上市公司通过利用虚增收入与利润、关联交易等造假手段披露虚假信息导致投资者蒙受巨大损失；最后,借鉴发达国家为保护投资者进行会计信息披露监管的先进经验,以“绿大地”公司为案例,提出通过强化上市公司内部治理和充分发挥上市公司外部监管作用双管齐下的方式提高会计信息披露质量,达到保护中小投资者的目的。
[Abstract]:As an important part of modern economy, the establishment of China's securities market has played an irreplaceable role in optimizing the allocation of social resources, but in the rapid growth of the securities market. We also find that the securities market in our country is not mature enough, because the price deviates from its intrinsic investment value and forms the situation of rise and fall, especially the non-standard disclosure of accounting information of listed companies leads to investors. In particular, 99.59% of the interests of small and medium-sized investors have been infringed. Therefore, in order to maintain the order of China's securities market and protect the interests of investors. It is of great theoretical and practical significance to study the disclosure of accounting information in the securities market based on the protection of small and medium investors. Firstly, the paper expounds the related theories of information disclosure and investor protection and the relationship between them. Then, through the questionnaire survey, from the perspective of investor protection in China's securities market, this paper analyzes the current situation and existing problems of accounting information disclosure, and through the case of "Green Earth". It is further revealed that the false information disclosure by the listed companies through false means such as false income and profits and related party transactions leads to huge losses to investors. Finally, to learn from the developed countries to protect investors in accounting information disclosure supervision of the advanced experience, "Green Earth" company as a case. In order to protect the small and medium-sized investors, it is proposed to improve the quality of accounting information disclosure by strengthening the internal governance of listed companies and giving full play to the role of external supervision of listed companies.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.51;F275

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