我國(guó)上市公司自愿性會(huì)計(jì)信息披露問(wèn)題研究

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摘要 隨著經(jīng)濟(jì)的發(fā)展，我國(guó)證券市場(chǎng)的發(fā)展也成蓬勃之勢(shì)，投資者與上市公司間信息的不對(duì)稱(chēng)極其嚴(yán)重，信息披露制度成為了解決該問(wèn)題的重要手段之一。目前的信息披露制度主要針對(duì)強(qiáng)制性信息披露，而投資者對(duì)上市公司信息披露所要求的水平與質(zhì)量越來(lái)越高，強(qiáng)制性信息披露并不能完全滿足投資者多樣化的信息需求，需要更多的自愿性信息披露，可是我國(guó)在自愿性信息披露方面還剛剛起步，有待進(jìn)一步的健全和完善。
本文參考國(guó)內(nèi)外研究成果，先對(duì)自愿性會(huì)計(jì)信息披露進(jìn)行了相關(guān)概念的界定，然后基于信號(hào)傳遞理論和代理理論，闡明自愿性信息披露的動(dòng)機(jī)與內(nèi)容。根據(jù)我國(guó)上市公司披露的信息，分析了目前自愿性會(huì)計(jì)信息披露的現(xiàn)狀，得出了信息披露中存在的問(wèn)題，主要是自愿性會(huì)計(jì)信息披露水平低。通過(guò)存在的問(wèn)題，找出背后的成因，發(fā)現(xiàn)我國(guó)上市公司自愿性信息披露存在內(nèi)因和外因，上市公司自身、監(jiān)管部門(mén)和證券中介機(jī)構(gòu)都有各自的缺陷。針對(duì)三方存在的問(wèn)題，對(duì)我國(guó)上市公司自愿性會(huì)計(jì)信息披露提出了加強(qiáng)公司治理結(jié)構(gòu)、加強(qiáng)經(jīng)理人培養(yǎng)、完善監(jiān)管體系和加強(qiáng)證券中介機(jī)構(gòu)建設(shè)等建議。

關(guān)鍵詞：上市公司 自愿性信息披露 存在的問(wèn)題 建議


Study on Voluntary Accounting Information Disclosure of Listed Companies in China

Abstract With the economic development, the development of China's securities market is also full of vitality,asymmetric information between investors and listed companies is extremely serious,the information disclosure system has become one of the important means to solve the problem.The current information disclosure system is mainly for compulsory disclosure,and investors require the higher level and quality of information disclosure of listed companies,compulsory disclosure does not fully meet the diverse information needs of investors,they need more voluntary disclosure information,but the voluntary information disclosure is still in its infancy,we need to improve and make it perfect.
Referring to domestic and foreign research results,this paper define some related concepts on the voluntary accounting information disclosure,then we base our opinions on the signal transfer theory and agency theory,here we try to clarify the motivation and contents of the voluntary disclosure.According to the information disclosure of listed companies in our country,here we analyze the status quo of voluntary accounting information disclosure,it is concluded that the problem of information disclosure, mainly is that the voluntary accounting information disclosure level is low. Through the existing problems, and find out the causes behind,found that voluntary information disclosure of listed companies in China are internal cause and external cause,the listed company itself, regulatory authorities and securities intermediary institutions have their own defects. Aiming at the existing problem of the three parties,voluntary accounting information disclosure of listed companies in China is put forward to strengthen corporate governance structure,strengthen managers' training,improve the regulatory system and strengthen the construction of the securities intermediary institutions.

Key words: listed company voluntary disclosure existing problems suggestions


目 錄
引言 1
第一章 上市公司自愿性會(huì)計(jì)信息披露相關(guān)概述 2
1.1上市公司自愿性會(huì)計(jì)信息披露的概念 2
1.1.1 信息披露的概念 2
1.1.2 會(huì)計(jì)信息的概念 2
1.1.3 強(qiáng)制性信息披露的概念 2
1.1.4 上市公司自愿性會(huì)計(jì)信息披露的概念 2
1.2 上市公司自愿性會(huì)計(jì)信息披露的動(dòng)機(jī) 2
1.2.1提升公司價(jià)值和競(jìng)爭(zhēng)力 2
1.2.2降低資本成本 3
1.2.3爭(zhēng)奪公司控制權(quán) 3
1.2.4迎合股票報(bào)酬制度 4
1.2.5避免訴訟 4
1.3上市公司自愿性會(huì)計(jì)信息披露的內(nèi)容 5
第二章 我國(guó)上市公司自愿性會(huì)計(jì)信息披露的現(xiàn)狀分析 7
2.1我國(guó)上市公司自愿性會(huì)計(jì)信息披露的現(xiàn)狀 7
2.2 我國(guó)上市公司自愿性會(huì)計(jì)信息披露存在的問(wèn)題 8
2.2.1自愿性信息披露的形式不足 8
2.2.2 自愿性信息披露的內(nèi)容不足 9
2.2.3 自愿性信息披露的準(zhǔn)確性不高 9
第三章 我國(guó)上市公司自愿性會(huì)計(jì)信息披露問(wèn)題的成因分析 10
3.1 內(nèi)部成因 10
3.1.1 公司治理結(jié)構(gòu)不健全 10
3.1.2 會(huì)計(jì)人員素質(zhì)不高 10
3.2 外部成因 10
3.2.1 自愿性信息披露的局限 10
3.2.2 信息披露制度不完善 11
3.2.3 缺乏有力的監(jiān)管 11
3.2.4 資本市場(chǎng)不完善 12
第四章 完善我國(guó)上市公司自愿性會(huì)計(jì)信息披露的措施建議 13
4.1 上市公司視角 13
4.1.1 完善公司治理結(jié)構(gòu) 13
4.1.2 加強(qiáng)職業(yè)經(jīng)理人的培養(yǎng)與公司會(huì)計(jì)文化建設(shè) 13
4.2 監(jiān)管機(jī)構(gòu)視角 14
4.2.1 完善上市公司自愿性信息披露制度體系 14
4.2.2加強(qiáng)上市公司自愿性信息披露的監(jiān)管 14
4.3 證券中介機(jī)構(gòu)視角 15
4.3.1 加強(qiáng)證券中介機(jī)構(gòu)的自身建設(shè) 15
4.3.2 明確各中介機(jī)構(gòu)的職責(zé) 16
結(jié)束語(yǔ) 17
致謝 18
參考文獻(xiàn) 19
附錄A 21