法治理念下我国上市公司会计信息监管机制优化

发布时间：2018-04-17 06:06

本文选题：法治 + 上市公司　；参考：《甘肃政法学院》2017年硕士论文

【摘要】：资本市场在我国社会经济发展中扮演越来越重要的角色,上市公司会计信息成为市场参与主体经济决策的重要依据。然而,近年来我国资本市场中上市公司会计信息暴露出诸多问题,肩负公众期望的监管机制没有充分发挥作用。在全面推进依法治国的战略背景下,遵从法治理念的指导,研究上市公司会计信息监管机制优化问题,实现上市公司会计信息依法、从严、全面监管,拓宽了理论研究视角,能够提高会计信息质量,具有较强的理论和实践意义。本文主要由四部分、七章内容组成:第一部分:提出问题,主要包括第一章绪论、第二章国内外文献综述和第三章相关概念及理论基础。第一章主要介绍了法治理念下我国上市公司会计信息监管机制优化的选题缘起。上市公司会计信息虚假问题屡禁不止,需要依赖法治化的监管机制予以解决。第二章从上市公司会计信息、上市公司会计信息监管机制、法治理念下的会计信息监管三方面,沿着国内和国外两个维度,对相关学者研究成果和文献资料进行梳理和总结,汲取前辈研究养分。第三章指明所研究上市公司会计信息监管机制的相关概念内涵,明确宪政理论、信息不对称理论、有效市场假说理论和保险理论作为全文研究的理论基础。第二部分:分析问题,主要包括第四章上市公司会计信息监管机制国外经验借鉴和第五章法治理念下我国上市公司会计信息监管现状、问题及成因分析。第四章介绍了美国、英国、欧盟、日本和韩国的上市公司监管经验,从中得出优化我国上市公司会计信息监管机制的有益启示。第五章从法治理念角度出发,分析了我国现行上市公司会计信息监管机制的现状,揭示我国现行监管存在的问题及其成因。第三部分:解决问题,即第六章法治理念下优化我国上市公司会计信息监管机制的对策建议。提出法治理念下我国上市公司会计信息监管机制优化的基本思路,构建了以法律规范体系、监管组织、上市公司、投资主体为要素的法治理念下我国上市公司会计信息监管机制图。建议通过建立统一协调的上市公司会计信息监管法律规范体系、优化监管组织职能、完善上市公司内部治理、严肃会计信息监管惩处威慑,更好实现监管作用。第四部分:总结与展望,即第七章。主要对全文研究内容进行了总结,指出了研究中存在的不足和未来可能的研究发展方向。
[Abstract]:Capital market plays a more and more important role in China's social and economic development. Accounting information of listed companies has become an important basis for market participation in economic decision-making.However, in recent years, the accounting information of listed companies in the capital market of our country has exposed many problems, and the supervision mechanism shouldering the public expectations has not played a full role.Under the strategic background of promoting the rule of law in an all-round way, following the guidance of the concept of rule of law, this paper studies the optimization of accounting information supervision mechanism of listed companies, realizes the accounting information of listed companies according to law, strictly and comprehensively supervises, and widens the theoretical research perspective.Can improve the quality of accounting information, has a strong theoretical and practical significance.This paper consists of four parts and seven chapters: the first part: put forward questions, including the first chapter introduction, the second chapter domestic and foreign literature review and the third chapter related concepts and theoretical basis.The first chapter mainly introduces the origin of the optimization of accounting information supervision mechanism of listed companies in China under the concept of rule of law.The problem of false accounting information of listed companies is forbidden repeatedly, and it needs to be solved by the regulatory mechanism of rule of law.The second chapter, from the listed company accounting information, listed company accounting information supervision mechanism, under the rule of law concept of accounting information supervision, along the domestic and foreign two dimensions, the relevant scholars research results and literature review and summary,Draw on the nutrients of the previous generation.The third chapter points out the related concepts of accounting information supervision mechanism of listed companies, and clarifies the constitutional theory, information asymmetry theory, efficient market hypothesis theory and insurance theory as the theoretical basis of this paper.The second part: analysis of the problems, including the fourth chapter of listed companies accounting information supervision mechanism of foreign experience and the fifth chapter under the concept of rule of law in China's listed companies accounting information supervision status, problems and causes of analysis.The fourth chapter introduces the experiences of American, British, European Union, Japan and South Korea in the supervision of listed companies.The fifth chapter analyzes the current situation of accounting information supervision mechanism of listed companies in China from the perspective of the concept of rule of law, and reveals the existing problems and causes of the current supervision in China.The third part: to solve the problem, that is, the sixth chapter under the concept of rule of law to optimize the accounting information supervision mechanism of listed companies in China.This paper puts forward the basic idea of optimizing the accounting information supervision mechanism of listed companies in our country under the concept of rule of law, and constructs a system of legal norms, supervision organizations and listed companies.The supervision mechanism of accounting information of listed companies under the concept of rule of law.It is suggested that by establishing a unified and coordinated legal and normative system of accounting information supervision of listed companies, optimizing the functions of supervision and organization, perfecting the internal governance of listed companies, and strictly punishing and deterring accounting information supervision, the role of supervision should be better realized.The fourth part: summary and prospect, namely the seventh chapter.This paper summarizes the research contents, points out the shortcomings of the research and the possible research direction in the future.
【学位授予单位】：甘肃政法学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.51;F275

【参考文献】