亚太实业信息披露违规案例研究

发布时间：2018-01-03 23:21

本文关键词：亚太实业信息披露违规案例研究　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：我国证券市场随着市场经济的不断发展而在不断地完善,但是走出国门来比较,依旧有很多的不足之处,近几年来我国的实务界和理论界普遍关注的一个问题便是上市公司的会计信息披露问题,这也成为我国证券市场上重点关注的问题。因此,本文从上市公司信息披露违规问题研究出发,为了能深入研究信息披露违规问题,便结合上市公司亚太实业的违规案例,希望能够提出一些建设性的建议来有效控制上市公司会计信息披露违规问题。信息披露违规问题涉及到了亚太实业2010—2014年财务报表内容。本文对亚太实业信息披露违规案例进行了全面系统的总结,得出信息披露违规案件对亚太实业的影响,并且对涉及到的财务报表内容进行了追溯重述。根据信息披露相关理论知识对亚太实业的相关影响进行了内部土壤分析和外部环境分析,分析亚太实业违规原因。在得出原因后,提出相应的改进对策,对策具有一定的可实施性,对亚太实业今后的发展会有所帮助。此次亚太实业违规问题的出现以及解决,也见证了我国证券市场的发展。出现信息披露违规问题,亚太实业在其内外部环境均有不足之处,因此得益于亚太实业信息披露违规案件处理经验的积累,上市公司也在逐步改善自身内部治理结构,并且在外部环境上更遵照法律法规的规定。另外,从2015年到现在,亚太实业企业形象严重下滑,并且耗费大量人力物力在此次违规事件的拯救中,在证监会调查方面承担罚款,在降低投资者损失方面也做了很多协调。可得出启示,证监会应该制定新的信息披露违规成本,给上市公司以重压,做出合理决策。另外,以投资者利益为前提,内外部共同控制,加强监管力度,上市公司信息披露质量一定会有所提升。希望上市公司能在公司成立之初就意识到遵纪守法的必要性,这才是法制社会真正的进步。
[Abstract]:With the continuous development of the market economy, China's securities market is constantly improving, but there are still a lot of deficiencies when we go out of the country to compare it. In recent years, the issue of accounting information disclosure of listed companies is a common concern in the field of practice and theory of our country, which has also become the focus of attention in the securities market of our country. This article starts from the listed company information disclosure violation question research, in order to be able to study the information disclosure violation question thoroughly, then unifies the listed company Asia-Pacific industrial violation case. It is hoped that some constructive suggestions can be put forward to effectively control the accounting information disclosure irregularities of listed companies. The problem of information disclosure violation relates to the financial statements of Asia Pacific Industry 2010-2014. Asia-Pacific industrial information disclosure violations are summarized in a comprehensive and systematic way. The impact of information disclosure violation cases on Asia-Pacific industry is obtained. Based on the related theory of information disclosure, the paper analyzes the internal soil and external environment of Asia Pacific industry. This paper analyzes the reasons for the irregularities in Asia-Pacific industry. After getting the reasons, the author puts forward the corresponding improvement countermeasures, which have certain implementability. It will be helpful to the future development of Asia-Pacific industry. The emergence and solution of the Asia-Pacific industry violation problem, also witnessed the development of China's securities market. Asia-Pacific industry in its internal and external environment are inadequate, so the Asia-Pacific industry information disclosure cases due to the accumulation of experience, listed companies are gradually improving their internal governance structure. And in the external environment more in accordance with the provisions of laws and regulations. In addition, from 2015 to now, the image of Asia-Pacific industrial enterprises seriously declined, and spent a lot of human and material resources in the rescue of this violation. In the investigation of the SFC to bear the fine, in reducing the loss of investors also made a lot of coordination. It can be concluded that the SFC should develop new information disclosure violation costs, to give listed companies heavy pressure. Make reasonable decisions. In addition, to the interests of investors as the premise, internal and external joint control, strengthen supervision. It is hoped that the listed company will realize the necessity of abiding by the law at the beginning of its establishment, which is the real progress of the legal society.
【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】：F832.51;F275;F279.26

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