我国食品行业上市公司信息披露评价指标体系研究

发布时间：2018-01-02 20:03

本文关键词：我国食品行业上市公司信息披露评价指标体系研究　出处：《青岛理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：盘点近几年的各种新闻事件，“食品安全”毫无疑问是一个无法规避的问题，并且已经逐渐演变成为一个社会热点问题。连续几年出现的重大食品安全事故，已经对消费者造成了巨大的伤害，同时也再一次警示食品企业，到底应该怎样做才能让消费者对食品恢复信心。答案很明显，企业只有做到信息透明，才能取得长足发展，一个“神秘”的企业，注定是不被消费者信任的，缺失了消费者信任的基础，发展就更无从谈起。为了进一步加强对我国上市公司的信息披露行为的监管力度，促进其信息披露质量的改善，我国相关部门先后颁布了多部法律法规及相关规章制度，以使其经营管理变得更加透明。有效的信息披露可以为上市公司树立良好形象，从而帮助企业及时筹措大量发展资金，除此之外，它还能更好地体现证券市场的“三公”原则，，将投资者与经营者之间的信息不对称程度尽可能降低，使得投资者作出明智的投资决策，保障其合法权益，为金融市场的长久发展打下坚实的基础。如今，构建一套全面的信息披露评价指标体系，对我国食品行业上市公司信息披露情况进行深入探究，已成为一项重要课题。通过此评价体系，对我国食品行业上市公司信息披露的水平进行评价，不论对公司的自我监管，还是投资者作出明智的投资决策均具有重要的现实意义。本文在总结相关学者研究结果的基础上，针对我国国情，构建了符合我国实际情况的食品行业上市公司信息披露评价指标体系。最后，通过对企业的实证研究，揭示了该评价体系的合理性，并相应地提出了对策和建议。
[Abstract]:The inventory of a variety of news events in recent years, the "food safety" is undoubtedly an unavoidable problem, and has gradually become a hot social issue. Major food safety accidents occur for several years, has caused great harm to consumers, but also once again warning of food enterprises, should be in the end what can be done to allow consumers to restore the confidence of the food. The answer is obvious, only do business with information transparency, in order to achieve rapid development, a "mystery" of the enterprise, is not meant to be consumer confidence, lack of basic consumer trust development, not to mention.
In order to further strengthen the supervision of the behavior of the disclosure of information of listed companies, to promote the improvement of the quality of the information disclosure, the relevant departments of China has promulgated a number of laws and regulations, in order to make the management more transparent. The effective information disclosure can establish a good image of the listed companies, so as to help a large number of enterprises in a timely manner to raise funds for development, in addition, it can better reflect the stock market three principle, the degree of information asymmetry between investors and operators to reduce as far as possible that the investors make wise investment decisions, safeguard the legitimate rights and interests, for the long-term development of the financial market and lay a solid foundation.
Now, to build a comprehensive evaluation index system of information disclosure, information disclosure of listed company of Chinese food industry in-depth research, has become an important topic. Through this evaluation system to evaluate the information disclosure of the listed company of Chinese food industry level, regardless of the company's self supervision is of great realistic significance important or investors to make informed investment decisions. Based on summarizing the relevant research results, according to the condition of our country, constructed in line with the actual situation of China's food industry listed company information disclosure evaluation index system. Finally, through the empirical research on the enterprise, reveals the rationality of the evaluation system, and the corresponding put forward the countermeasures and suggestions.

【学位授予单位】：青岛理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F426.82;F406.7

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