我国上市公司会计信息透明度现状及案例分析-马迪(改).docVIP

上市公司会计信息透明度分析 专业：会计学 学生：马迪 指导教师：王虹 摘 要 会计信息在资本市场中承担着非常重要的角色，而作为上市公司披露信息质量的一个评价标准，会计信息透明度在降低信息不对称，提高资本市场效率上发挥着关键作用。然而，频繁出现的上市公司财务造假、隐瞒信息等违规行为表明，我国上市公司会计信息透明度整体水平较低，这严重制约着资本市场的健康运作，损害了投资者的利益。本文基于此背景，对上市公司会计信息透明度现状、影响因素进行了分析，试图有针对性地提出改善建议。 文章运用案例分析和实证研究相结合的分析方法。从文献收集开始，了解了会计信息透明度领域的国内外研究现状；然后收集并整理深圳证券交易所公布的信息披露考评等级和违规处罚数据，分析目前我国上市公司会计信息透明度状况；接下来结合典型案例，探讨在实际环境下影响上市公司会计信息透明度的因素，并建立二元logistic回归模型，验证这些因素的影响方向及程度。结果表明，总资产收益率、最终控制人为国资委或国有企业、前十大股东中机构投资者持股比例、公司规模对会计信息透明度有显著的正向影响；董事会规模与会计信息透明度呈不显著正相关；而独立董事比例与其呈负相关。最后，针对现状及影响因素，本文提出了提高我国上市公司会计信息透明度的对策，以期在实践中发挥作用。 关键词：会计信息; 透明度; 信息不对称; 资本市场（上市公司） Accounting Information Transparency Status Study of Public Companies Major: Accounting Student: Ma Di Supervisor: Wang Hong Abstract（需要修改） Accounting information plays an important role in capital market, and as a quality appraisal criteria of public companies’ released information，accounting information transparency is crucial in reducing the information asymmetry and enhance the efficiency of capital market. However, the frequent financial fraud and illegal behavior of public companies has shown the low level of accounting information transparency in Chinese public companies. This has restricted Chinese capital market from operating healthily and done a lot of harm to investors. Based on this background, this paper combines the theory analysis and practice. firstly, the writer collects the literatures to learn some overseas and domestic research status in this area. Secondly, she uses data to analyze the status of accounting information transparency in Chinese public companies. Then she discusses the reasons of poor information transparency combined with a typical case and actual environment. Finally, in connection with the status and reasons, she comes up with some suggestions to enhance this situation, and expects to apply in practices. Keywords: Accounting Information; Transparency; Information Asymmetr