上市公司信息披露存在的问题及对策研究 毕业论文.doc

2011届毕业生 毕业论文 题 目: 上市公司信息披露存在的问题及对策研究 2011 年 5 月 30 日  摘 要 我国上市公司会信息披露存在不真实、不准确、不充分、不及时等主要问题，其原因主要有监管法规不完善、监督不到位和惩处无力度等外部因素以及公司利益驱动和公司治理结构不合理等内部原因。严重阻碍了证券市场的发展，给证券市场的正常运行造成了诸多不利的影响 我国证券市场尚处于逐步发展完善阶段,在上市公司信息披露制度方面虽然已经取得了一定的成绩，但仍然存在一些问题，直接影响了投资者的利益和上市公司的声誉，更影响了我国证券市场的健康发展由于上市公司自身及相关原因，致使上市公司在财务会计信息披露时存在着虚假、粉饰财务会计信息等现象。严重阻碍了证券市场的发展，给证券市场的正常运行造成了诸多不利的影响因此，完善我国上市公司信息披露制度，是摆在我们面前的一个非常紧迫的问题。 本文分析我国上市公司信息披露原因，就如何改善会计信息披露状况，推动我国证券市场高效健康发展提出了相应的对策。    Title Information disclosure of listed companies Problems and Countermeasures Abstact China's listed companies to disclose the existence of accounting information is untrue, inaccurate, inadequate, untimely and other major issues, mainly due to regulatory rules are imperfect, monitoring is not in place and punishing intensity of such external factors as well as non-profit-driven companies and corporate governance irrational structure of internal factors. Seriously hindered the development of securities markets to the normal operation of the securities market resulted in many adverse effects. China's securities market is still in the development, In terms of information disclosure of listed companies although some achievements have been made, but there are still some problems, which directly affect the interests of investors and listed companies reputation, but also affect the healthy development of China's securities market. As listed companies and their related reasons, resulting in listed companies disclosure of financial accounting information, there are false, glossing over the financial accounting information and so on. Seriously hindered the development of securities markets, to the normal operation of the stock market caused a lot of adverse effects. Therefore, improve the information disclosure system of listed companies in China, is before us a very pressing issue. By analyzing the information disclosure of listed companies in the problems and hazards, information disclosure of listed comp