【参考】上市公司会计信息与股票价格相关性研究.doc

毕业设计（论文） 题 目 呼伦贝尔市友谊有限责任公司公司会计信息 与股票价格相关性研究 哈尔滨工业大学 摘 要 波动股票市场上,高质量的会计信息是向市场传递内在价值的桥梁,通过促使股票价格向内在价值的回归,价格机制实现资源合理配置,促进股票市场发展。反之,会计信息失真会影响到投资者的决策,更甚者会危及到政府的宏观决策,损害股票市场资源优化配置的功能。 本文以会计信息对证券市场作用信息观为依托,第一部分，阐述我国友谊有限责任公司公司信息披露制度存在的问题。 就提高我国友谊有限责任公司公司会计信息的价值相关性提出了相应的改进对策，主要研究分析了会计信息友谊有限责任公司公司盈利信息与股价波动。并分别提出了不同阶段的几种不同分化的模型分析数据，简约的描述了会计信息与中国股市的不同关系。 分析我国股市会计盈余信息与股票价格的相关性。但分年度及分交易所的样本内测试又显示了实证结果的多元化。股票一进入市场，就成为一种特殊的商品，研究表明其价格的决定在很大程度上受市场供求关系的影响。 关键词：友谊有限责任公司公司 盈利信息 股价波动 影响因素 Abstract Fluctuations in the stock market, the quality of accounting information is to market the intrinsic value of the transfer bridge, through the prompted the stock price to the internal value of regression, the price mechanism to realize rational allocation of resources, and to promote the development of the stock market. On the other hand, the distortion of accounting information will affect investors decision, what more can endanger the governments macro decision-making, damage the stock market resource allocation optimization function. Based on the accounting information in the securities market action information view as the backing, the first part, elaborated our country information disclosure system of the listed companies e友谊有限责任公司isting problems. To improve the accounting information of the listed companies in China the value relevance of puts forward corresponding improvement countermeasures, mainly studied and analyzed the accounting information listed companies profit information and share price fluctuation. And they put forward different phase of several different differentiation model analysis data, contracted describes the accounting information and Chinese stock market different relations. Chinas stock market analysis of accounting surplus information and stock price correlation. But divide year and points e友谊有限责任公司change within the sample test and shows that the empirical results of diversification. A shares into the market, is a kind of special merchandise, research sho