会计学专业毕业论文--我国上市公司资产质量的信息披露研究.docVIP

摘 要 随着我国证券市场的不断发展，上市公司资产质量会计信息的披露日益引起会计信息使用者的高度关注，资产质量会计信息成为会计信息使用者用以评价上市公司的资产真实状况的一个首选要素。本文通过文献分析法、归纳法、案例分析法等方法，首先通过蓝田案的实例，指出资产质量信息的社会需求；再次论述了资产质量的基本理论，论述了资产质量与上市公司成长能力的相关性；然后结合我国现行的资产负债表，论述了上市公司资产质量信息披露的现状和存在的问题。论文主要提出了两个方面的问题，一是资产质量信息披露的虚假性；二是资产质量信息披露的不充分性。在提出问题的基础上，论文从三个提出改进我国上市公司资产质量信息披露行为的相关建议，试图在资产质量研究方面有所创新：第一，资产公允价值信息的披露；第二，提高非财务信息的披露；第三，充分披露资产质量信息。 关键词：资产质量；会计信息；信息披露 Abstract With the continuous development of securities market in our country,the disclosure of listed companies asset quality accounting information increasingly draws accounting information users attention. The asset quality accounting information has become a primary factor for accounting information users to evaluate the real state of listed companies asset. The paper first from the case of lan-tian inc indicates the social needs of asset quality information through methods such as literature review, inductive method and case studies, then has a discussion on basic theories of asset quality and the reciprocity between asset quality and listed companies self-growing capability, in the end bonds up with current asset blance sheet in our country and discusses the status quo of listed companies asset quality information disclosure and existent problems. This paper mainly put forward questions on two sides:one is the falsity of asset quality disclosure,the other is the insufficiency of asset quality information disclosure. Based on the suggested questions, the paper brings up three related suggestions to improve domestic listed companies asset quality information disclosure and try to do innovations on asset quality research: first, the disclosure of asset fair value information; second, elevate the disclosure of non-financial information; third, fully disclose asset quality information.? Key Words：Asset quality; Accounting information; Information disclosure 目 录 一、研究背景 1 （一）由蓝田案引发的思考 1 （二）资产质量信息与资本市场 2 （三）资产质量信息的社会需求 3 二、资产质量的基本理论 4 （一）资产质量的涵义 4 （二）会计信息质量对资产质量信息的需求 4 （三）资产质量与上市公司成长能力的相关性 5