蒙古国上市公司会计披露研究

发布时间：2018-04-04 04:44

本文选题：蒙古资本市场　切入点：蒙古上市公司　出处：《华东师范大学》2015年硕士论文

【摘要】：真实、全面、及时、充分地进行信息披露是上市公司与各利益相关者沟通的桥梁,对于规范上市公司会计行为、保护投资者权益有着重要的意义。蒙古证券市场成立于上世纪90年代初,经过二十多年的发展已初具规模,蒙古丰富的矿产资源也吸引了众多海外投资者的目光,上市公司的信息披露问题成为大家日益关心的话题。一方面,蒙古证券市场起步较晚,缺乏规范、有效的信息披露制度,导致延期披露、虚假披露的事件层出不穷。另一方面,近年来蒙古经济进入快速发展阶段,资本市场制度建设亟需跟上经济大发展的步伐。研究蒙古证券市场的信息披露问题有助于保护中小投资者以及国外投资者的利益,有助于蒙古证券市场朝着规范化的道路发展,也有助于蒙古经济的可持续发展。本文综合运用文献综述、对比分析等手段,发现蒙古资本市场建设与经济发展存在脱节,股票市场90%以上的参与者都来自境外,吸引外资是蒙古证券市场建立的主要目的,但目前相关的法律法规还不够完善,投资者结构不够合理,导致上市公司信息披露缺乏缺乏动力和约束,存在着大量披露不及时、不可靠、不充分的问题。建议从法律体系、监管制度、公司治理和投资者理性等四方面着手规范蒙古上市公司信息披露。通过完善会计信息披露的法律体系使得蒙古上市公司会计信息披露及相关事件的处理有法可依；通过加强会计信息披露的监管力度,规范和制约违规会计信息披露事件的发生；通过提高上市公司的素质,使得蒙古上市公司有能力提供更高质量的会计信息：通过增强投资者的投资意识,增加会计信息的需求,使得蒙古上市公司有动力披露高质量的会计信息。
[Abstract]:True, comprehensive, timely and full disclosure of information is the bridge of listed companies and stakeholders to communicate, to standardize the accounting behavior of listed companies, has an important significance to protect the interests of investors. The Mongolia stock market was established in the last century at the beginning of 90s, after more than 20 years of development has begun to take shape, Mongolia is rich in mineral resources to attract a large number of overseas investors, information disclosure of listed companies becomes increasingly concerned about the topic. On the one hand, the Mongolia stock market started late, the lack of standardized, effective information disclosure system, leading to delayed disclosure, false disclosure events emerge in an endless stream. On the other hand, in recent years Mongolia economy entered a rapid development stage, to the construction of capital market system to keep up with the pace of economic development. Information disclosure of the Mongolia stock market is helpful to the protection of small investors and the country Foreign investors, contribute to the Mongolia stock market toward standardization of road development, sustainable development can also contribute to Mongolia's economy. This paper uses literature review, comparative analysis and other methods, we found that the construction and economic development of Mongolia capital market there is a disconnect, field more than 90% of the stock market participants are from overseas, to attract foreign investment the main objective is to establish the Mongolia stock market, but the current relevant laws and regulations are not perfect, the investor structure is not reasonable, resulting in information disclosure of listed companies lack of motivation and constraint, there are a large number of disclosure is not timely, not reliable, not fully. Suggestions from the legal system, supervision system, four aspects of corporate governance and rational investors to regulate the information disclosure of Listed Companies in Mongolia. Through the improvement of the legal system of disclosure of accounting information and accounting related things make Mongolia dew of information disclosure of listed companies A disposition; by strengthening supervision of accounting information disclosure, regulate and restrict the illegal accounting information disclosure events; by improving the quality of listed companies, the listed companies in Mongolia have the ability to provide high quality accounting information: by enhancing the investment consciousness, increase the demand of accounting information, the listed companies in Mongolia dynamic disclosure of high quality accounting information.

【学位授予单位】：华东师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F831.51;F275

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