财务信息披露教程.doc

毕 业 设 计（论 文） 我国上市公司会计信息披露问题研究 系　　　　　　别： 人文管理学院 专业名称： 财务管理 学生姓名： 刘莹 学　　　　　　号： 1004170823 指导教师姓名、职称： 许建 讲师 完成日期 2014 年 4 月 15日 摘要 随着上市公司会计信息披露制度的不断完善，证券监管的强化及注册会计师事业的发展，我国上市公司的会计信息披露工作不断规范，信息披露质量也稳步提高。但是，不能否认我国上市公司在会计信息披露方面上存在众多不尽人意之处。 要建立一个系统完善的会计信息披露制度目前还很难做到，需要会计信息系统的各方共同努力。将加强诚信教育与完善会计信息披露制度并举，德治与法治双管齐下，完善外部监督与上市公司内部治理结构相结合，完善上市公司会计信息披露宏观治理和财务报告微观结构改进相配套，尤其是切实执行新会计准则和审计准则有关规定，才能有效的提高会计信息披露质量，促进证券市场健康良性运转和经济社会的良性健康发展。 论文主要研究了我国上市公司会计信息披露存在的问题及其原因，通过对当今上市公司会计信息披露的现状及问题进行分析，然后找出答案，提出了具体的相关的改进方案。 研究结果表明，只有同时加强内部控制和完善外部监管体系，才能有效地完善会计信息披露。 关键词: 上市公司；会计信息披露；解决方案 论文类型：应用型  Abstract With the listed company accounting information disclosure system is ceaseless and perfect, securities regulation and strengthening the development of certified public accountants, accounting information disclosure in China work has been standardized; information disclosure quality has improved steadily. But, cant deny that Chinas Listed Companies in the disclosure of accounting information on the presence of numerous failings. To establish a system of perfect accounting information disclosure system is also very difficult to achieve, the joint efforts of all parties need accounting information system. Will strengthen the integrity of education and improvement of accounting information disclosure system and rule of virtue and rule of law, work along both lines, perfect combination of external supervision and internal governance structure perfection of listing Corporation, listing Corporation accounting information disclosure macro governance and financial reporting improved microstructure phase matching, especially to the implementation of the new accounting standards and audit standards, can effectively improve the disclosure of accounting information quality, promote the healthy operation of the securities market and the healthy development of economic society. The paper mainly studied the accou