证券投资类毕业论文 试论上市公司会计信息披露.docVIP

题目： 试论上市公司会计信息披露 目 录 论文摘要（中文）----------------------------------------------- 6 论文摘要（英文）----------------------------------------------- 7 一、市场设立的初衷及时代背景、运行现状------------------------ 8 二、证券市场信息披露------------------------------------------- 8 1、信息披露的起源及其对证券市场的意义----------------------- 8 2、上市公司会计信息披露存在的问题---------------------------- 9 3、产生的原因------------------------------------------------ 10 三、如何完善---------------------------------------------------- 12 1、证券市场信息披露电子化------------------------------------ 12 2、完善上市公司内部治理结构---------------------------------- 13 3、切实建立健全责任追究制度---------------------------------- 15 4、诚信问题--------------------------------------------------- 16 四、总结---------------------------------------------------------- 16 参考资料---------------------------------------------------------- 17 摘 要 目前，我国证券市场处在低迷时期，股市正面临着有史以来最为尴尬的局面。在中国经济连年高速增长的同时，股票指数却运行到是八年来的最低点。广大中小投资者自然怨声在道，而专家学者也急于找出中国股票市场的症结所在。不难看出证券市场所面临的问题并不仅仅是下跌这么简单，本文着重从我国证券市场的现状分析入手，剖析证券市场存在的主要问题，其中信息披露问题是关键之所在，并从多角度、多层次、多方面，分析问题产生的原因。针对问题我提出了几点关于完善我国证券市场的不成熟建议：成熟和完善我国证券市场信息披露的电子化；完善公司内部治理结构，使独立董事真正独立；加大责任追究力度，使造假成本远远大于利益；“诚信”一个永远说不完的话题，也是最能解决问题的。 [关键字] 缺陷 信息披露 完善 ABSTRACT Now, securities business is in the downturn in our country. Stock market is facing the most embarrassing situation in history. China’s economy was in rapid growth in successive years, meanwhile the share index was running to the lowest in the past eight years. The multitude of medium and small investors of course have many complaints, and experts and scholars are urgently looking for where is the sticking point in China’s stock market. It is not difficult to find out the problem which the stock market is facing is not only the falling simply. This article gives emphasis to analyse the main problem which the stock market has from analyzing status in quo of our country’s stock market. In it, throwing daylight on information is the key. This article also analyses the cause of the problem at a different angle, in all aspects and in the m