我国上市银行会计信息披露有效性研究

发布时间：2018-05-06 11:40

本文选题：会计信息披露 + 上市公司　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：随着国与国之间的贸易往来日益密切,我国经济发展迅速,国内上市公司的数量也是日益增加。证券市场的规范与否对于上市公司能否长期稳定的运行有着重要意义,引起越来越多人的重视。财务报告会计信息反映了一家公司的财务经营、现金流量、经营成果等方面的信息,是企业相关人对上市公司进行投资和决策的重要参考依据。在证券市场中,会计信息披露起到了重要作用,它是维持证券市场有序进行的前提和基础。提高我国上市公司会计信息披露的有效性,有利于维护证券市场秩序,缓解证券市场信息不对称情况,保障证券市场健康有序的进行。对于广大投资者来讲,高质量的会计信息披露有助于他们更加了解公司,保障相关投资人和公司股东的利益。然而,由于我国特殊国情,证券市场在我国起步较晚,体系还不成熟,监管存在一定漏洞。近些年来频频爆发的企业财务造假舞弊案件更是引发了社会对于会计信息披露有效性的质疑。我国上市公司会计信息披露中普遍存在虚报账目、遗漏滞后等问题,严重损害了我国证券市场资源配置的有效性。因此,研究我国上市公司会计信息披露有效性问题,意义尤为重大。在此背景下,本文首先对会计信息有效性的相关理论进行了归纳概述,对上市公司会计信息披露有效性进行了界定和评价,并以上市银行作为研究对象,通过构建评价标准体系对上市银行会计信息有效性进行了评价和分析,揭露了其中存在的问题,最后提出了相关的对策建议。
[Abstract]:With the increasingly close trade between countries, China's economy has developed rapidly and the number of domestic listed companies is increasing. The standard of the securities market is of great importance to the long-term and stable operation of the listed companies, and more and more people pay attention to it. Financial reporting accounting information reflects the financial classics of a company. The information of camp, cash flow and management results is an important reference for the enterprise related people to make investment and decision for the listed companies. In the securities market, accounting information disclosure plays an important role. It is the prerequisite and basis for maintaining the orderly conduct of the securities market. To maintain the order of the securities market, alleviate the information asymmetry in the securities market and ensure the healthy and orderly conduct of the securities market. For the majority of investors, high quality accounting information disclosure will help them to understand the company more and protect the interests of the relevant investors and the shareholders of the company. However, the securities market is in our country because of our country's special conditions. The system is not mature and the system is not mature. There are some loopholes in the supervision. The cases of fraudulent financial fraud in recent years have caused the question of the validity of accounting information disclosure. Therefore, it is of great significance to study the validity of the accounting information disclosure of Listed Companies in China. In this context, this paper first summarizes the relevant theories of the effectiveness of accounting information, defines and evaluates the effectiveness of the accounting information disclosure of the listed companies, and the above municipal banks as a study. According to the evaluation and analysis of the effectiveness of the accounting information of the listed banks through the construction of the evaluation standard system, the existing problems are revealed, and the relevant countermeasures and suggestions are put forward at the end.

【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42;F832.51

【参考文献】