深圳创业板上市公司会计信息披露监管问题研究

发布时间：2018-03-08 11:05

本文选题：创业板　切入点：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】：创业板市场是证券市场的一种组织形式,是一个完整市场经济的必要组成部分。2009年10月30日,中国创业板市场设立,28家公司集中在深圳证券交易所挂牌上市。它为我国中小型、高科技和高成长性企业的提供了一个重要的融资渠道,但是由于目前创业板出现了一些信息披露的问题,而且其市场风险较大,所以为了保护投资者,很有必要探讨如何完善深圳创业板上市公司会计信息披露的监管问题。本文采用规范研究的方法,首先依托随机理论、现代证券组合理论、有效市场理论对我国创业板上市公司监管现状及原因进行了分析；其次,分析了境外创业板上市公司会计信息披露监管的相关情况,借鉴其监管的成功经验,并且结合我国创业板上市公司自身特点和会计信息披露监管现状,提出了几点完善创业板上市公司会计信息披露监管的建议。本论文主要包括五大部分,具体的内容如下：第一部分是引言。首先介绍了研究创业板上市公司会计信息披露监管的理论意义和现实意义,其次对国内外关于创业板市场和创业板上市公司会计信息披露监管的文献进行了回顾,为本文的研究找到理论依据；最后阐述了文章的写作思路和研究方法。第二部分为创业板上市公司会计信息披露及监管的特点。内容包括：会计信息披露基本理论；创业板上市公司的特点；创业板上市公司会计信息披露的特点；创业板上市公司会计信息披露监管的特点。第三部分为深圳创业板上市公司会计信息披露监管现状及原因分析,通过数据和实例分析,从证监会、中介机构和内部控制三个角度阐述我国创业板上市公司会计信息披露监管存在的问题；并且进一步从内部和外部分析其中的原因,为后面建议的提出做好铺垫。第四部分为境外创业板上市公司会计信息披露监管的经验及启示。借鉴境外创业板上市公司会计信息披露监管的经验,并且得出了其会计信息披露监管方面的几点启示。第五部分为完善深圳创业板上市公司会计信息披露监管的措施。在前文分析了我国创业板上市公司会计信息披露监管存在的问题和借鉴境外创业板上市公司成功监管经验的基础上,该部分特别针对我国创业板上市公司的现实条件,提出了从企业内部、外部监管和中介机构三个角度来完善上市公司会计信息披露监管的建议。
[Abstract]:The gem market is an organizational form of the securities market and a necessary part of a complete market economy. In October 30th 2009, China's gem market set up 28 companies to list on the Shenzhen Stock Exchange. High-tech and high-growth enterprises provide an important financing channel. However, because there are some problems of information disclosure in the gem at present, and the market risks are relatively high, so in order to protect investors, It is necessary to discuss how to improve the supervision of accounting information disclosure of listed companies in Shenzhen gem. The effective market theory analyzes the current situation and reasons of supervision of listed companies in gem. Secondly, it analyzes the relevant situation of accounting information disclosure of listed companies in overseas gem, and draws lessons from its successful supervision experience. Combined with the characteristics of gem listed companies and the current situation of accounting information disclosure supervision, this paper puts forward several suggestions to improve the supervision of gem listed companies' accounting information disclosure. This paper mainly includes five parts, the specific contents are as follows:. The first part is the introduction. Firstly, it introduces the theoretical and practical significance of the research on the regulation of accounting information disclosure of gem listed companies. Secondly, the domestic and foreign literature on gem market and gem listed companies' accounting information disclosure supervision are reviewed to find the theoretical basis for the research of this paper. Finally, the article describes the writing ideas and research methods. The second part is the characteristics of accounting information disclosure and supervision of gem listed companies, including the basic theory of accounting information disclosure, the characteristics of gem listed companies, the characteristics of gem listed companies' accounting information disclosure, and the characteristics of gem listed companies' accounting information disclosure. The characteristics of accounting information disclosure in gem listed companies. The third part is the analysis of the current situation and reasons of accounting information disclosure of listed companies in Shenzhen gem, through the analysis of data and examples, from the CSRC, This paper expounds the problems existing in the supervision of accounting information disclosure of listed companies in gem from the three angles of intermediary organization and internal control, and further analyzes the reasons from the internal and external aspects to lay a good foundation for the following suggestions. The 4th part is the experience and enlightenment of accounting information disclosure supervision of listed companies in overseas gem, and draw lessons from the experience of accounting information disclosure supervision of listed companies in overseas gem, and draw some enlightenments on the supervision of accounting information disclosure. The 5th part is to perfect the measures of accounting information disclosure supervision of Shenzhen gem listed companies. This paper analyzes the problems existing in the supervision of accounting information disclosure of listed companies in china's gem and draws lessons from overseas gem listed companies. Based on the experience of supervision, This part puts forward some suggestions to perfect the supervision of accounting information disclosure of listed companies from three aspects: internal supervision, external supervision and intermediary organization, especially in view of the actual conditions of listed companies in China.
【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】：F832.51;F233

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