新三板挂牌公司会计信息披露质量评价研究

发布时间：2018-01-27 12:53

本文关键词： 新三板会计信息披露评价体系投资者保护　出处：《华中科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：新三板是我国场外资本市场的重要组成部分,自2013年12月新三板试点扩容到全国,已经吸引了大量的公司和投资者,截止2014年11月已有1300多家公司成功挂牌。新三板的发展对于完善我国资本市场结构,推动我国中小企业快速发展,促进资本流通有着重要意义。目前新三板采用以信息披露为核心的制度,研究新三板挂牌公司会计信息披露质量对于保护投资者利益、推动新三板信息披露完善和促进中小企业发展有着重要的实践和理论意义。本文在回顾国内外相关文献的基础上,比较了用户需求与投资者保护两种观点,分析了会计信息质量与投资者保护的关系,进而明确评价体系将以投资者为评价主体,从经济学相关理论出发确定以新三板挂牌公司在全国中小企业股份转让系统网站披露的会计信息为评价客体,同时分析了国内外会计信息质量特征的基础理论,比较指出了新三板在信息披露方面的特点,为构建评价指标体系奠定了理论和实践基础。文章遵循科学性、系统性和可操作性三项原则,结合新三板信息披露的特点,构建起多层次多因素的新三板挂牌公司会计信息披露质量评价指标体系,选择综合分析法、两分法和层次分析法等方法建立了评价模型。本文对2013年12月31日前在新三板挂牌的348家公司会计信息披露质量进行统计分析,利用构建的评价指标体系和模型分析信息披露现状,发现存在的问题。新三板挂牌公司会计信息披露存在的具体问题包括:(1)会计信息披露的可靠性有待提高:(2)会计信息披露的充分性不足;(3)会计信息披露及时性较差。在此基础上得出文章的结论并提出完善建议:(1)形成多层次的监管机制;(2)建立完善的培训机制;(3)完善券商持续督导机制。
[Abstract]:The new third board is an important part of our country's over-the-counter capital market. Since December 2013, the new third board has been expanded to the whole country, which has attracted a large number of companies and investors. As of November 2014, more than 1, 300 companies have been listed successfully. The development of the new third board will improve the capital market structure of our country and promote the rapid development of small and medium-sized enterprises in our country. It is of great significance to promote the circulation of capital. At present, the new third board adopts the system of information disclosure as the core, and studies the quality of accounting information disclosure of the new third board listed companies to protect the interests of investors. It is of great practical and theoretical significance to promote the improvement of information disclosure and promote the development of small and medium-sized enterprises. Based on the review of relevant literature at home and abroad, this paper compares the two viewpoints of user demand and investor protection. This paper analyzes the relationship between the quality of accounting information and the protection of investors, and then makes it clear that investors will be the main body of evaluation in the evaluation system. Based on the related theory of economics, the accounting information disclosed by the new third board listed company on the website of the National small and Medium-sized Enterprises share transfer system is determined as the evaluation object. At the same time, the basic theory of the quality characteristics of accounting information at home and abroad is analyzed. This paper points out the characteristics of the new three boards in information disclosure, which lays a theoretical and practical foundation for the construction of the evaluation index system. The article follows three principles: scientific, systematic and operational. Combined with the characteristics of the new three boards information disclosure, a multi-level and multi-factor evaluation index system of accounting information disclosure quality of the new three boards listed company is constructed, and the comprehensive analysis method is chosen. The evaluation model is established by dichotomy and analytic hierarchy process. This paper makes a statistical analysis on the accounting information disclosure quality of 348 companies listed on the new third board before December 31st 2013. Using the constructed evaluation index system and model to analyze the current situation of information disclosure. The concrete problems of accounting information disclosure of the new three board listed companies include: (1) the reliability of accounting information disclosure needs to be improved and the adequacy of accounting information disclosure should be improved. (3) the timeliness of accounting information disclosure is poor. On this basis, the conclusion of the article is drawn and some suggestions on how to improve it are put forward. (2) establishing perfect training mechanism; Improve the securities company continuous supervision mechanism.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F275

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