创业板上市公司信息披露研究——以山东省创业板为例会计学专业论文.docxVIP

摘 要 创业板市场的建立为高科技企业及中小型企业提供了便捷的融资渠道，是完整市 场经济的重要组成部分。然而，不能忽视我国创业板市场仍是一个发展不成熟的市场， 在它的发展过程中，不仅存在着创业板自身的缺陷，而且不可避免的存在着主板市场 遗留的问题，信息披露问题就是其中之一。当今时代是一个信息时代，上市公司的信 息披露也被提升到了重要的位置。信息披露可以使信息使用者、相关利益者充分了解 上市公司，也是证券监管机构审查和监督上市公司的主要信息来源，信息披露的质量 将直接影响我国资本市场的健康发展。 本文通过查阅大量的相关文献，对创业板上市公司信息披露所依托的理论进行梳 理分析，然后对山东省创业板上市公司信息披露的现状进行描述性统计分析，发现山 东省创业板上市公司信息披露中存在诸多问题，进而对这些问题从公司内部和外部多 角度的探究其产生的原因，最后从多个角度提出规范创业板上市公司信息披露的相关 对策，在公司内部治理方面提出要增发社会公众股、发展机构投资者的建议；在提高 信息披露自愿性方面提出要完善业绩评价体系、采取激励措施等建议；在外部监管方 面提出要完善诉讼制度、加强对中介机构的管理、发挥舆论监督等建议；以及一些健 全相关法律法规体系的建议。 关键词：创业板上市公司 信息披露 会计监管 激励机制 Abstract The establishment of Chinas GEM market provides convenient financing channels for high-tech enterprises and small and medium enterprises, is an important part of the complete market economy. However, cannot ignore the GEM market in China is still a developing immature market, in its process of development, not only the existence of defects in the gem itself, but inevitably some problems left over by the motherboard market, information disclosure is one of them. The modern age is an age of information, the information disclosure of listing Corporation has also been promoted to an important position. Information disclosure can make the information users, stakeholders fully understand the listing Corporation, main sources of information and securities regulators to review and supervision of listing Corporation, information disclosure quality will directly affect the healthy development of Chinas capital market. In this paper, through the review of related literature, analysis of the growth enterprise market of listing Corporation Information Disclosure Based on the theory, then analyzes the present situation of Shandong Province GEM listed company information disclosure, there are many the problem of venture capital market in China, and then to these problems from internal and external angles to explore its causes, finally proposed the standard of Chinas GEM Listing Corporation information disclosure quality related