我国创业板上市公司会计信息披露研究

发布时间：2019-06-12 00:15

【摘要】：2009年10月30日,筹备十余年的创业板终于在深圳证券交易所正式成立。创业板市场设立的目的在于为中小型高科技企业的发展提供更方便的融资渠道,是对主板市场的重要补充。探讨我国创业板市场会计信息披露具有重大的理论意义和实用价值。一般来说,新理论的产生必然会导致新事物的相应发展,反过来,新事物的产生又会促进相关研究理论的进步。创业板市场的成立之于我国会计准则的完善就是这样一种催化剂。另外,完善的会计信息披露可以有效的改善资本市场上上市公司和投资者之间信息不对称的局面,保护投资者的利益,同时督促上市公司规范内部治理结构,促进新兴的创业板市场健康运行。本文采用规范研究思路,以描述性方法、对比分析方法和规范性方法为指导,通过对我国创业板上市公司会计信息披露的研究发现其中存在的问题,并提出具有针对性的对策建议。本文分为六部分,各部分的研究内容如下：第一部分为绪论。阐述本文的选题背景、述评创业板上市公司会计信息披露的国内外研究现状、探讨本文的逻辑框架、提出本文的研究方法以及本文的研究创新点、不足之处。第二部分为我国创业板市场会计信息披露概述。介绍创业板上市公司的特点,并用信息不对称理论、印象管理理论等对会计信息披露进行理论解释,引出由创业板上市公司的特点所决定的会计信息披露的特殊性。第三部分为国外和香港创业板上市公司信息披露制度考察。通过对国外和香港创业板信息披露制度的研究,立足中国实际背景,从成功的创业板信息披露制度中得到启示。第四部分为我国创业板市场会计信息披露现状。以中国创业板上市公司作为研究对象,首先概述了创业板市场信息披露现状,然后通过对相关披露数据进行描述性统计,重点分析了无形资产、关联交易、盈利预测信息披露存在的问题。第五部分为我国创业板市场会计信息披露存在问题及成因分析。总结创业板上市公司会计信息披露暴露出来的主要问题并进行原因剖析。第六部分为关于完善我国创业板市场会计信息披露的建议。针对存在的问题提出相应的对策,尝试为保护中小投资者利益、规范上市公司经济行为同时保证创业板市场健康平稳运行做出贡献。
[Abstract]:On October 30, 2009, the gem, which was prepared for more than a decade, was finally established on the Shenzhen Stock Exchange. The purpose of gem is to provide more convenient financing channels for the development of small and medium-sized high-tech enterprises, and it is an important supplement to the main board market. It is of great theoretical significance and practical value to explore the accounting information disclosure of gem in China. Generally speaking, the emergence of new theories will inevitably lead to the corresponding development of new things, in turn, the emergence of new things will promote the progress of relevant research theories. The establishment of gem is such a catalyst for the improvement of accounting standards in China. In addition, perfect accounting information disclosure can effectively improve the information asymmetry between listed companies and investors in the capital market, protect the interests of investors, at the same time urge listed companies to standardize the internal governance structure, and promote the healthy operation of the emerging gem market. Under the guidance of descriptive method, comparative analysis method and normative method, this paper finds out the existing problems through the study of accounting information disclosure of listed companies on gem in China, and puts forward some countermeasures and suggestions. This paper is divided into six parts, the research content of each part is as follows: the first part is the introduction. This paper expounds the background of this paper, reviews the research status of accounting information disclosure of listed companies on gem at home and abroad, probes into the logical framework of this paper, and puts forward the research methods of this paper as well as the research innovation points and shortcomings of this paper. The second part is an overview of accounting information disclosure in China's gem market. This paper introduces the characteristics of listed companies on gem, and explains the disclosure of accounting information with the theory of information asymmetry and impression management, which leads to the particularity of accounting information disclosure determined by the characteristics of listed companies on gem. The third part is the foreign and Hong Kong gem listed companies information disclosure system. Through the research on the information disclosure system of gem in foreign countries and Hong Kong, based on the actual background of China, we can get enlightenment from the successful gem information disclosure system. The fourth part is the current situation of accounting information disclosure in gem of our country. Taking the listed companies on the gem as the research object, this paper first summarizes the present situation of the information disclosure of the gem, and then analyzes the problems existing in the disclosure of intangible assets, related transactions and profit forecast information through descriptive statistics of the relevant disclosure data. The fifth part is the analysis of the existing problems and causes of accounting information disclosure in gem. Summarize the main problems exposed by accounting information disclosure of gem listed companies and analyze the reasons. The sixth part is about the suggestion of perfecting the accounting information disclosure of gem in our country. In view of the existing problems, this paper puts forward the corresponding countermeasures, and tries to contribute to protecting the interests of small and medium-sized investors, standardizing the economic behavior of listed companies and ensuring the healthy and smooth operation of the gem.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.51;F233

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