我国上市公司会计信息披露违规研究

发布时间：2018-01-19 00:02

本文关键词： 上市公司会计信息披露违规监管　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国证券市场日新月异的发展,同时一系列问题也相伴而生,比如上市公司会计信息披露违规的问题时有发生且屡禁不止。特别是近年来,上市公司会计信息披露违规行为层出不穷,违规手段愈发多样,虽然我国有关部门在监管上市公司会计信息披露方面也做了很多努力,但监管效果却不理想。本文通过对证监会官网2011-2016年的所有与上市公司会计信息披露违规行为有关的247例行政处罚书进行研究,采用文献调查法、对比分析法和专题研究法对这六年的数据进行统计,分析目前我国在规范上市公司会计信息披露行为中存在的不足之处,并以信息不对称理论、委托代理理论和公共物品理论为基础,提出解决问题的对策,以期改善我国上市公司会计信息披露违规的现状,促进证券市场的建康发展。首先,本文阐述了研究的背景、意义,研究的内容和方法。在对研究现状综述之后,概述了研究的相关理论和理论基础,从证监会对上市公司总体违规处分的数量、违规类型、违规手段、上市公司违规成本、违规人员职务、监管及时性和对会计师事务所处分情况等七个方面系统分析了我国上市公司会计信息披露的监管现状,发现上市公司违规现象屡禁不止、违规类型固定、违规手段多种多样、上市公司违规成本低、董事、监事和高级管理人员受处分人数居高不下、监管滞后、会计师事务所连年违规以及未能勤勉尽责等问题。其次,针对我国上市公司会计信息披露监管现状,从法律法规、证监会、中介机构、上市公司四个维度,分析了我国上市公司违规行为屡禁不止的原因,主要包括:监管责任认定不明确、证监会监管存在缺陷、中介机构履责差、企业自律性差、公司内部治理结构不完善等。最后,为改善上市公司会计信息披露违规情况,从法律法规、证监会、中介机构、上市公司四个层面提出了规范我国上市公司会计信息披露行为的措施,包括完善法律法规、加强监管、提高监管效率、促进证券中介履行监管职能、提高企业自律性、加强诚信道德建设、优化公司内部治理机制,维护证券市场健康有序地发展。
[Abstract]:With the rapid development of China's securities market, a series of problems also arise, such as accounting information disclosure violations of listed companies occur from time to time and repeated prohibitions, especially in recent years. Accounting information disclosure violations of listed companies emerge in endlessly, the means of violations are becoming more and more diverse, although the relevant departments of our country have also made a lot of efforts in supervising the disclosure of accounting information of listed companies. However, the effect of supervision is not ideal. This paper studies 247 cases of administrative penalties related to accounting information disclosure violations of listed companies in 2011-2016 on CSRC's official website. This paper uses literature survey, comparative analysis and special research to analyze the data of these six years, and analyzes the deficiencies in standardizing the accounting information disclosure behavior of listed companies in our country at present. On the basis of information asymmetry theory, principal-agent theory and public goods theory, the author puts forward countermeasures to solve the problem in order to improve the current situation of accounting information disclosure violations of listed companies in China. First of all, this paper describes the background, significance, content and methods of the research. After summarizing the current research situation, this paper summarizes the relevant theory and theoretical basis of the study. From the CSRC on the total number of violations of the punishment of listed companies, types of violations, illegal means, listed companies to violate the costs, violations of staff positions. This paper systematically analyzes the current situation of accounting information disclosure of listed companies in China from seven aspects, such as timeliness of supervision and disposition of accounting firms, and finds that the illegal phenomenon of listed companies is not only forbidden but also fixed. There are a variety of illegal means, listed companies have low costs, directors, supervisors and senior managers are punished high number, supervision lags behind. Accounting firms have violated the regulations for years and failed to work diligently. Secondly, in view of the current situation of accounting information disclosure of listed companies in China, from the laws and regulations, the Securities Regulatory Commission, intermediary institutions, listed companies four dimensions. This paper analyzes the reasons for repeated violations by listed companies in China, including: the identification of regulatory responsibility is not clear, there are defects in the supervision of CSRC, poor accountability of intermediary organizations, and poor self-discipline of enterprises. Finally, in order to improve the accounting information disclosure violations of listed companies, from the laws and regulations, the Securities Regulatory Commission, intermediary agencies. Four levels of listed companies put forward measures to standardize the behavior of accounting information disclosure of listed companies in China, including improving laws and regulations, strengthening supervision, improving the efficiency of supervision, and promoting securities intermediaries to perform regulatory functions. To improve the self-discipline of enterprises, strengthen the construction of integrity and morality, optimize the internal governance mechanism of the company, and maintain the healthy and orderly development of the securities market.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51

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