浅析我国上市公司坏尼计信息的披露现状及其完善——基于五粮液信息披露违规案例分析.doc

我国上市公司会计信息的披露现状及完善--基于五粮液信息披露违规案例分析 摘 要 上市公司信息的披露可以增加上市公司的透明度，为投资者提供投资的信息，保护投资者的利益和避免上市公司违操作。上市公司信息披露管理办法会计信息披露存在缺陷，如何完善是个重要课题。揭示会计信息披露的重要意义，存在的，提出改进。Abstract Listing Corporation information disclosure can increase the transparency of listing Corporation, providing investment information for investors, to protect the interests of investors and avoid illegal operation of listing Corporation. With the rapid development of Chinas capital markets and growth, and in 2006 promulgated the new accounting standards, the listing Corporation information disclosure problems become the emphasis of the government and the scholars; in January 30, 2007, the China Securities Regulatory Commission published the listing Corporation information disclosure management approach , however, Chinas listing Corporation Information Disclosure Violation case numbers continue to increase, accounting disclosure of the existence of many defects, which caused serious asymmetric information for information users, but also an obstacle, the stable development of the capital market. Therefore, how to improve the information disclosure system is an important issue. The significance of this paper reveals the listing Corporation accounting information disclosure, and analyzes the factors influencing accounting information of our country system of listing Corporation disclosure effect, combined with case, points out the problems of information disclosure, and puts forward the improving countermeasures. Keywords: Listed companies, Accounting Information Disclosure, Wuliangye information disclosure 目 录 一、上市公司会计信息披露理论概述 4 （一）上市公司及其特点 4 （二）上市公司信息披露的理论基础 5 1．有效资本市场理论 5 2．信息不对称理论 5 （三）上市公司会计信息披露的意义 6 1.维护证券市场的正常秩序 6 二、我国上市公司会计信息的披露现状-基于五粮液信息披露违规案例分析 7 （一）影响我国上市公司会计信息披露行为的因素 7 1.外部因素 7 2.内部因素 8 （二）五粮液集团信息披露违规案例 9 1.宜宾五粮液投资有限责任公司对智溢塑胶制品有限公司存在的重大遗漏 9 2.五粮液在中国科技证券有限责任公司的证券投资信息披露不及时、不完整 11 3.五粮液2007年年度报告存在录入差错未及时更正 11 4.五粮液未及时披露董事被司法羁押事项 12 （三）五粮液集团信息披露违规案例分析 12 1.有关会计法规、制度不完善 12 2.五粮液公司会计行为不规范 12 3.审计监督执业不规范 13