我国年报准则中公司治理信息披露规范的演变与趋势研究

发布时间：2018-07-04 14:47

本文选题：年报准则 + 公司治理信息　；参考：《湖南大学》2013年硕士论文

【摘要】：随着我国市场化改革的不断深入，证券市场正朝着法治化、规范化的成熟方向发展。但是，我国资本市场仍处于“新兴加转轨”阶段，它还是一个正处于发展中的、尚未成熟的市场。在完善资本市场基础性制度建设之时，公司治理历来是资本市场的重要课题。现实中，信息披露制度便成为减少信息不对称和提高公司透明度的治理工具。因此，在重视公司治理的宏观视野下，公司治理信息披露规范则是监管者应着手健全的资本市场基础性制度。本文的主题是我国年报准则中公司治理信息披露规范的演变与趋势，其主旨在于通过考察我国年报准则问世以来有关公司治理信息披露规范的演变轨迹，从总体上把握我国公司治理信息披露规范演变的规律和动因，进而探寻公司治理信息披露规范的未来发展趋势，为进一步优化我国上市公司治理与资本市场运作的法制环境提供借鉴。通过研究分析，我们发现公司治理信息披露规范的演变，从会计环境角度分析，主要受经济背景环境、制度背景环境的影响；从公司治理角度分析，受股东至上治理模式到利益相关者共同治理模式的演进影响；从路径依赖理论角度分析，，它是“历史”起作用的渐进式发展。根据公司治理信息披露规范的现状，我们总结出一是缺乏整合性，二是利益相关者参与信息披露有待完善。结合目前国际综合报告发展主流的环境背景以及社会责任信息披露的需求，文章最终创新性地提出公司治理信息披露规范改进的政策建议，以此预测公司治理信息披露规范的发展趋势，进而以期为我国资本市场的基础性制度建设提供典范。
[Abstract]:With the deepening of China's market-oriented reform, the securities market is moving towards the mature direction of rule of law and standardization. However, China's capital market is still in the "emerging plus transition" stage, it is still in the development of a immature market. Corporate governance has always been an important subject in capital market. In reality, information disclosure system has become a governance tool to reduce information asymmetry and improve corporate transparency. Therefore, in the macro view of corporate governance, the regulation of information disclosure of corporate governance is the basic system of capital market that regulators should start to perfect. The theme of this paper is the evolution and trend of corporate governance information disclosure standard in the annual report standard of our country. The main purpose of this paper is to examine the evolution track of corporate governance information disclosure standard since the publication of our annual report standard. In general, we should grasp the law and motivation of the evolution of the regulation of corporate governance information disclosure in China, and then explore the future development trend of the norm of corporate governance information disclosure. To further optimize the governance of listed companies and the capital market operation of the legal environment for reference. Through research and analysis, we find that the evolution of corporate governance information disclosure norms is mainly affected by the economic background environment and institutional background environment from the perspective of accounting environment. Influenced by the evolution of the governance model from shareholder supremacy to common governance by stakeholders, it is a gradual development of history from the point of view of path dependence theory. According to the current situation of corporate governance information disclosure standard, we conclude that one is lack of integration, the other is that stakeholders' participation in information disclosure needs to be improved. Combined with the environment background of the current international comprehensive report development mainstream and the demand of social responsibility information disclosure, the article finally puts forward the policy recommendations to improve the standard of corporate governance information disclosure. In order to provide a model for the construction of the basic system of the capital market in China, this paper predicts the development trend of the standard of corporate governance information disclosure.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F231.5

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