中韩中小企业板会计信息披露制度的比较

发布时间：2018-03-16 06:13

本文选题：中小企业板　切入点：KOSDAQ　出处：《延边大学》2014年硕士论文　论文类型：学位论文

【摘要】：上市公司信息披露对保证证券市场效率和公平十分重要,有效的信息披露制度可以保护投资者利益,有效约束发行公司的行为和其他有关人员的行为,能够迅速准确地引导资本流向高效率的企业,从而实现资源优化配置。上市公司在进行信息披露时最为核心的内容是会计信息的披露。真实性和完整性是形成有效证券市场时对信息披露的基本要求。本文的研究目标是结合我国中小企业板会计信息披露的具体内容,借鉴韩国KOSDAQ市场会计信息披露制度的经验,找出我国目前中小企业板上会计信息披露制度存在的不足之处,进而提出自己的看法和解决思路。我国中小企业板会计信息披露制度主要存在以下几个问题,如会计信息披露制度不完善；会计信息披露不充分；会计信息披露不及时；会计信息披露不真实；会计信息披露违规成本低等。根据以上存在的问题,提出了完善我国中小板会计信息披露制度的建议,如完善上市公司会计信息披露制度；完善上市退市规则,减轻中小板上市公司财务压力,优化上市资源；加强信息披露监管,加重违法违规行为的处罚力度;对于会计信息披露监督体系要进一步的完善,以强化监管信息披露的整个过程及内容；关于会计信息披露者违反规定进行披露的要严格追究法律责任等。强化对上市公司会计信息披露的监管、提高会计信息披露质量是一项长期、复杂的系统工程,要想让整个系统正常的运行,各方面的协调、沟通工作是必不可少的。会计信息披露的准确性、充分性、完整性以及有效性的实现都是建立在对于各个方面的协调、平衡的基础之上的。一个完整的信息披露系统才能够将投资者的利益最大化,让证券市场进行良好的发展,最终让证券市场朝着稳定向上的趋势发展。
[Abstract]:Information disclosure of listed companies is very important to ensure the efficiency and fairness of the securities market. An effective information disclosure system can protect the interests of investors and effectively constrain the behavior of issuing companies and other relevant personnel. Be able to direct capital quickly and accurately to efficient enterprises, The disclosure of accounting information is the core of the information disclosure of listed companies. Authenticity and integrity are the basic requirements for information disclosure when forming an effective securities market. The research goal is to combine the concrete content of accounting information disclosure of small and medium-sized enterprises in our country. Based on the experience of the KOSDAQ market accounting information disclosure system in Korea, this paper finds out the shortcomings of the accounting information disclosure system on the board of small and medium-sized enterprises in our country, and then puts forward its own views and solutions. There are several problems in accounting information disclosure system of small and medium-sized enterprises in China, such as imperfect accounting information disclosure system; inadequate accounting information disclosure; untimely accounting information disclosure; untrue accounting information disclosure; Based on the above problems, the paper puts forward some suggestions to perfect the accounting information disclosure system of small and medium-sized boards in China, such as perfecting the accounting information disclosure system of listed companies, perfecting the rules of listing and delisting, and so on. Lighten the financial pressure of small and medium-sized board listed companies, optimize listing resources, strengthen information disclosure supervision, increase penalties for illegal and illegal activities, and further improve the accounting information disclosure supervision system, In order to strengthen the whole process and content of regulatory information disclosure; regarding the disclosure of accounting information disclosing in violation of regulations, and so on, we should strictly investigate legal liabilities, and strengthen the supervision over the disclosure of accounting information of listed companies, To improve the quality of accounting information disclosure is a long-term and complicated system engineering. In order to make the whole system run normally, it is necessary for all aspects to coordinate and communicate. The accuracy and adequacy of accounting information disclosure, The realization of integrity and effectiveness is based on the coordination and balance of all aspects. A complete information disclosure system can maximize the interests of investors and enable the securities market to develop well. Finally, let the securities market toward a stable upward trend.
【学位授予单位】：延边大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F833.126;F832.51;F276.3;F275

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