会计学毕业设计（论文）-上市公司会计信息披露问题的研究.docVIP

毕业设计(论文) 课 题 名 称 学 生 姓 名 学 号 系、年级专业 指 导 教 师 职 称 年月日 全套联系 153893706 Abstract In the securities market, the accounting information is essential, it is the link of the listed company and the important basis of information users.It is also the investors investment decisions on and it plays a certain role in securities healthy operation . Accounting information disclosure in time to reduce securities trading in the process of information asymmetry problem,it also can reduce transaction costs and the cost of information search the information . It also can avoid adverse selection and moral hazard occur at the same time, make share price can accurately reflect the value of the company and make companys capital flow to the high efficiency and improve the capital allocation efficiency of the securities market. As the important carrier of the accounting information financial position, operating results and cashflow and profit distribution ,the listed company annual financial reports content more comprehensive,and it has important influence in divided distribution ﹑corporation governance .It is also the information source that investors get from,and it is also the important basis of other information. so the article in view of the problems of the information disclosure in time. Keywords: accounting information 　　timeliness 　　listed company 　　　　　　　　　　　　empirical analysis 目 录 中文摘要 ………………………………………………………………… 1 英文摘要 ………………………………………………………………… 2 1 绪论 ………………………………………………………………… 5 1.1 研究背景 …………………………………………………………… 5 1.2 研究目的和意义 …………………………………………………… 5 1.3 国内外研究现状 …………………………………………………… 6 1.4 小结 ………………………………………………………………… 9 2 我国上市公司会计信息披露方面存在的问题 ……………………10 2.1 会计信息披露透明.2 会计信息披露不及时 ………………………………………………10 2.3 会计信息披露不真实 ………………………………………………10 2.4 会计信息披露不充分 ………………………………………………10 2.5 会计信息披露不相关 ………………………………………………11 2.6 会计信息披露不公平 ………………………………………………11 3 上市公司会计信息披露相关问题所带来的危害 …………………12