我国上市公司自愿性会计信息披露问题探析

发布时间：2018-02-01 21:01

本文关键词： 上市公司会计信息自愿性会计信息披露强制性会计信息披露　出处：《江西财经大学》2012年硕士论文　论文类型：学位论文

【摘要】：由于经济全球化导致资本市场在全球扩张,上市公司的融资范围也从国内扩展到了国际。上市公司在拥有更广阔的资本市场的同时,也面临着更为激烈的竞争,迫使上市公司管理者有意愿披露更多可靠信息来吸引投资者,以获取更多的资本。同时,投资者数量的增加、素质的提高也使得整个资本市场对上市公司的信息需求数量增加,质量要求提高。这就需要上市公司在强制性会计信息披露外,采取自愿的方式披露越来越多的会计信息。因此,本文主要研究上市公司自愿性会计信息披露,源于一是目前的研究对自愿性信息披露和自愿性会计信息披露的概念界定不清晰,二是对自愿性信息披露的研究多从管理的角度着手,真正从会计视角开展研究的则涉猎不多。本文采用规范研究方法,如归纳法、演绎法、比较法及图表法等进行研究。在研究过程中,进行了广泛而深入地调查研究,以便占有大量的研究资料,在此基础上,寻求上市公司自愿性会计信息披露的规律性。本文的研究思路：从上市公司自愿性会计信息披露的相关概念和理论依据入手,分析现阶段我国上市公司自愿性会计信息披露所存在的问题和原因,借鉴国外上市公司自愿性会计信息披露的经验,并以此为启示,提出了完善我国上市公司自愿性会计信息披露的对策。旨在从我国企业的实际情况出发,将自愿性会计信息披露的理论和实际相结合,为我国上市公司自愿性会计信息的披露提供实践指导意见。本文以信号传递理论、信息不对称理论、和有效市场理论等作为理论支撑,借鉴国内外相关文献的研究方法和结论,结合我国特有的政治、文化、法律背景展开研究。本文分为六个部分,各部分的主要内容如下：第一部分为引言,该部分主要阐述了本文的研究背景及意义、国内外文献综述、研究思路和方法以及本文的框架结构；第二部分为上市公司自愿性会计信息披露基本理论。阐明上市公司自愿性会计信息披露的概念、内容以及理论基础；第三部分为我国上市公司自愿性会计信息披露现状分析。我国上市公司自愿性会计信息披露当前存在的主要问题是：自愿性会计信息披露意愿极弱、自愿性会计信息披露项目单一、自愿性会计信息披露不及时、自愿性会计信息披露随意性较强、披露自愿性会计信息可靠性不高等。而导致这些问题存在的主要原因是自愿性会计信息披露缺乏相关法规和制度的引导、上市公司自愿性会计信息披露意识不强、自愿性会计信息披露的内容和形式不规范以及自愿性会计信息披露缺乏实质有效的政府监管等。第四部分为上市公司自愿性会计信息披露国际比较。主要选取美国、日本和英国等国家和地区,从上市公司自愿性会计信息披露规制和内容等方面进行比较研究,以为我国上市公司自愿性会计信息披露的规制和内容提供借鉴；第五部分为完善我国上市公司自愿性会计信息披露的主要对策。针对前述规范分析的结果,提出改进我国上市公司自愿性会计信息披露的对策,如：尽快推出《上市公司自愿性会计信息披露指引》、加强自愿性会计信息披露的法律保障制度建设、完善我国上市公司自愿性会计信息披露制度、提升外部投资者的需求、建立上市公司自愿性会计信息披露内部激励措施、明确自愿性会计信息披露的内容、统一自愿性会计信息披露的形式、构建权威的上市公司信息披露质量评价体系、加强注册会计师的审核、加大政府监管力度以及建立事后惩罚机制等。第六部分为研究结论与不足。
[Abstract]:Because of the economic globalization leads to the global expansion of capital markets, listed companies financing also expand from domestic to international. Listed companies in the broader capital market at the same time, is also facing more fierce competition, forcing the managers of listed companies are willing to disclose more reliable information to attract investors to get more capital. At the same time, increase the number of investors, improve the quality of the capital market to increase the number of information needs of listed companies, improve the quality requirements. This requires the disclosure of Listed Companies in the mandatory accounting information, voluntary disclosure of accounting information more and more. Therefore, this paper mainly studies the voluntary accounting information disclosure of listed the company is currently, due to a study of the concept of voluntary information disclosure and voluntary accounting information disclosure is not clearly defined, the two is the voluntary letter Study on the information disclosure from the point of view of management, the real from the accounting perspective research is not covered.
This paper adopts normative research methods, such as inductive method, deductive method, comparative study method and chart method. In the course of the study, carried out extensive and in-depth investigation and study, in order to occupy a large number of research materials, on the basis of this, to find out the regularity of voluntary accounting information disclosure of listed companies.
This paper starts from the concept of voluntary accounting information disclosure of listed companies and the theoretical basis, analysis of problems and reasons at the present stage of China's voluntary accounting information disclosure of listed company exists, from the voluntary accounting information disclosure of listed companies and foreign experience, to enlightenment, and puts forward some countermeasures for perfecting the voluntary accounting information disclosure in China listed companies. To proceed from the actual situation of Chinese enterprises, the voluntary accounting information disclosure of the combination of theory and practice, provided guidance for the practice of voluntary accounting information disclosure of listed companies.
This paper is based on the signal transmission theory, information asymmetry theory and efficient market theory as the theoretical support, drawing on relevant literature research methods and conclusions at home and abroad, combined with China's unique political, cultural, legal research background. This paper is divided into six parts, the main contents of each part are as follows:
The first part is the introduction, this part mainly expounds the research background and significance, literature review, research ideas and methods and framework of this paper;
The second part is the basic theory of voluntary accounting information disclosure of listed companies. To clarify the concept of voluntary accounting information disclosure of listed companies, the content and theoretical basis;
The third part is the analysis of the status of voluntary accounting information disclosure of Listed Companies in China. China's voluntary accounting information disclosure of listed company the main problems are: the desire of voluntary accounting information disclosure is very weak, the voluntary accounting information disclosure of a single item, the voluntary accounting information disclosure is not timely, the voluntary disclosure of accounting information in random, voluntary disclosure of accounting information the reliability is not high. The main cause of these problems is the lack of guidance of voluntary accounting information disclosure of relevant laws and regulations, listed companies voluntary accounting information disclosure consciousness is not strong, the content and form of voluntary accounting information disclosure is not standardized and voluntary disclosure of accounting information lacks effective government supervision.
The fourth part is the international comparison of voluntary accounting information disclosure of listed companies. The main selection of United States, Japan and Britain and other countries and regions, a comparative study from the voluntary accounting information disclosure of listed company regulation and other aspects, that the voluntary accounting information disclosure of Listed Companies in China's regulation and content to provide reference;
The fifth part is the main measures to improve the voluntary accounting information disclosure of listed company in our country. According to the specification of the results of the analysis, put forward the improvement countermeasures of voluntary accounting information disclosure of Listed Companies in our country as soon as possible such as: < the guidelines for the voluntary accounting information disclosure of listed company, strengthen the construction of legal system of voluntary accounting information disclosure, improve the system of voluntary the accounting information disclosure of listed companies, improve the external investor demand, the establishment of voluntary accounting information disclosure of listed company internal incentive measures, clear the voluntary accounting information disclosure of the contents of the unified form of voluntary accounting information disclosure, information disclosure quality of listed companies, the construction of evaluation system of authority, strengthen the CPA audit, strengthen the government supervision and the establishment of after the punishment mechanism.
The sixth part is the research conclusion and the insufficiency.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51

【参考文献】