产权视角下对会计信息披露问题的研究-会计学专业论文.docxVIP

内容摘要 会计信息的质量是资本市场健康发展的基石，问时也是上市公词博得投资者的信任， 自身得以在证券市场长久发展的根本.然而，我国上市公司会计信息质景的低下，已经造 成了资本市场的极度混乱，必须从根本上得到治理和改善. 会计信息作为企业产出的替代变量，包括股东、债权人、管理当局、政府等在内的多 个利益相关者必然对拥有会计信息的权力展开持续不断的憾弈.这一过程即为会计信息产 权的界定过程，它决定了各利益相关者谁受益，谁受损的原则气 会计信息具有外部性，如何消除会计信息的外部性贯穿于会计信息产权理论发展的整 个过程之中.本文以会计信息的外部性作为研究的起点，以交易费用等理论作为课题研究 的理论篓础，深刻分析了会计信息产权的内涵，结合我国上市公司会计信息披露的现状， 挖掘出产生此现状的根本原因，并从会计信息产权安排和保护的角度提出三点建议，一是 会计信息产权交易制度的创新，以最大限度的消除会计信息外部性的影响;二是加强政府 在会计信息产权安排和保护中的监管作用;三是完善市场机制在会计信息产权安排和保护 中的监督作用. 关键询:会计倍息外部性产权界定监管 H H Abstract The quality of accountíng information is a foundation for ωpital market to develop well and for the listed ωmpanyωwin the ∞nfidence form the investor. 8ut，the quality of aαounting information of our ∞untry listedωmpany is bad，which made ωpita1 market inωn如sion. It is n创:essary to govem and improve fundamentally. AI;:，ωunting information as the replaωproduct of the enterprise outputs，many benefits ωrrelations which 由e shareholder，the αeditor，the superintendent ，the govemment and ωon will game ceaselessly to get the property rights of aωounting information. This proω部 just is defming the property rights of aωounting information. It decides who is the real owner of the property rights . Aα:ounting information is external，how to eliminate is throughout the process of development of the property rights of a∞ounting information. The extemality of accounting information was breakthrough point in the article，transaction ω脚 thωry was the basic theory，the ωnnotation of the property rights of a∞ounting information was expounded deeply. Combined wíth the ωlrrent situation of ínformatíon dísclosure of the lísted company，found the reason and form property rights víewpoint put forward three suggestions .Fírst，reform the system and rule of the property rights of ac∞unting ínformation ; s倪。时， reinfor， the govemment role ω regulate; 由írd，improve the market role to supervise. Key words: Accounting infor唰tion; Externality; Refining of property rights; Regulation 独创性声明 本人声明所呈交的学位论文是本人在导师指