上市公司会计信息质量对资本市场的影响研究毕业论文.docVIP

毕业论文 （20_ _届） 上市公司会计信息质量对资本市场的影响研究 摘 要 上市公司会计信息质量是资本市场建设的重要内容，是经济决策的重要依据，也是维护利害关系人，特别是维护投资人利益的重要因素。当前人们在改进上市公司会计信息质量方面已经做了很多工作但大多缺乏系统的和理论上的把握 Abstract The listed company quality of accounting information is an important content of the construction of the capital market, is the economy, but also an important basis for decision-making inside and outside the theoretical study of the comparatively mature achievement also is not much. Therefore, further study the public company accounting information quality and capital market, and explores the approaches to improve the relationship between the listed companies in China, the ways of accounting information quality has an important safeguard interested party interests, especially the maintenance of important factor. Investors The current people in improving the public company accounting information quality has done a lot of work, but mostly lack system and theoretical grasp, the existing kingdom theoretical and realistic significance. This paper focuses on the relationship between public company accounting information quality and capital market, analyzes public company accounting information quality improvement approach.In 2010 will be listed company A shares as the research object, by collecting the data to analyze the quality of accounting information and capital market, tries to find out the relationship between the listed company to existing accounting information quality improvement on the path to strengthen the construction of Chinas capital market. Keywords: The accounting information quality; The capital market; Influence 目 录 1 会计信息质量和资本市场的相关理论 1 1.1 会计信息质量的涵义 1 1.2 会计信息质量的影响因素 2 1.3 公司治理和法律法规对会计信息质量的要求 3 1.4 会计信息质量与资本市场的关系 5 2 会计信息质量对资本市场的影响及现状分析 8 2.1 会计信息质量对资本市场的影响 8 2.1.1会计信息质量对上市公司股票价格的影响 8 2.1.2上市公司会计信息质量对股票价格影响因素的综合评价 11 2.2 我国资本市场会计信息质量的现状分析 12 2.2.1 我国资本市场的现实表现 12 2.2.2上市公司会计信息质量存在的问题 13 3 改进上市公司会计信息质量的建议及措施 16 3.1 完善会计准则和会计制度 16 3.2 完善内外部制约 16 3.3 完善会计信息市场 17 3.4 完善市场道德建设 18 结 论 19 参考文献 20  众