件会计信息充分披露问题研究.docVIP

摘 要 会计信息是有效连接资本所有者与资产经营者的纽带，是与利益相关者沟通的桥梁。但是会计信息披露无论从制度建设层面来看，还是从具体执行层面来看，均有不尽完善之处，如会计信息披露真实性不强、会计信息披露充分性欠佳、会计信息披露及时性和可比性不够等。 本文从国内外会计信息披露中存在的问题出发，结合会计信息披露的模式及相关制度，对如何完善会计信息充分披露问题进行了研究和探讨，从证券监管制度及证券监管主体方面进行分析并提出解决问题的对策和建议，如完善与会计信息披露相关的制度安排、建立健全法律法规、构建立体监管框架、深化会计师事务所改制、健全公司内部治理结构、加快市场经济体制体制改革等。 关键词：会计信息披露；监管制度；内部治理  Abstract Accounting information is an effective link between capital owners and operators of the bond assets, is the bridge to communicate with stakeholders. However, disclosure of accounting information are not perfect from system in terms of level or the specific implementation level, such as, not standardized of the disclosure of accounting information system, non-disclosure of accounting information system standards, inadequate supervision and regulatory bodies, non-legal responsibility is not clear, a lack of security of on-line disclosure. In this paper, we start from the disclosure of accounting information of the domestic and international problems that existed, combine the mode of disclosure of accounting information and related systems, make sure how to improve the issue of full disclosure of the study and exploration and make solutions to this problem and suggestions from the securities regulatory system and the main aspects of the securities regulatory analysis. Such as to improve the arrangement of system related to the disclosure of accounting information,build and construct the law and regulation, erect three-dimensional supervising frame, modify the accounting firms, strengthen the internal structure of the company, quicken the innovation of the economic system of the market, and so on. Key words：accounting information disclosure； control systems；internal governance  目 录 第1章 概 述 1 1.1 研究目的及意义 1 1.2 国内外研究现状 2 第2章 会计信息披露中存在的问题及原因分析 4 2.1 会计信息披露中存在的问题 4 2.2 会计信息披露存在问题的原因分析 7 第3章 会计信息充分披露的对策及建议 9 3.1 会计信息充分披露模式的完善 9 3.2 会计信息充分披露的实现途径 11 结 论 17 参考文献 18 致 谢 19  第1章 概 述 1.1 研究目的及意义 信息是证券市场正常运行和功能得以有效发挥的基础。会计信息是有效连接资本所有者与资产经营者的纽带，是与利益