浅析上市公司信息披露【初稿1】.docxVIP

浅析上市公司信息披露【初稿1】 第 PAGE \* Arabic \* MERGEFORMAT 16 页 安徽建筑大学 毕 业 设 计 (论 文) 专 业 10会计学 班 级 2班 学生姓名 黄俊聪 学 号 10204050216 课 题 浅析上市公司信息披露 指导教师 强 群 莉 2014 年5月 18日 浅析上市公司信息披露 【摘要】本文从信息披露的概念谈起，重点对本文研究的上市公司信息披露的主要理论基础：信息不对称理论和市场有效性假说进行了阐述，为具体研究和分析说明夯实了基础。再根据监管机构的综合评定打分情况对我国的上市公司信息披露的现状进行了研究，从以下五个方面:冗余性、完整性、真实性、及时性、主动性分析存在的问题，并针对问题的原因进行分析，原因主要有两方面:上市公司内部治理问题，信息披露社会监管问题，并根据上市公司的信息披露违规状况构建信息披露违规指数体系，选取样本公司进行了研究，由此分析我国上市公司信息披露违规情况。最后就所述的上市公司信息披露存在问题和现状，提出完善措施和建议：完善上市公司信息披露监管体系、完善上市公司信息披露法律体系、加强上市公司内部治理。 【关键字】信息披露 上市公司 证券市场 Study on information disclosure of listed companies 【Abstract】This paper starts with the talk about the concept of information disclosure, and then concentrate on the main theoretical basis of this paper: Asymmetric Information theory and Efficient Markets Hypothesis, so as to make a solid foundation of subsequent concrete research and analysis. According to majorly analyses the present problems and causes of problems of Chinese information disclosure in several aspects via the score of listed companies taken by regulators: the information disclosure redundancy of listed companies; the information disclosure authenticity of listed companies; the information disclosure integrity of listed companies; the information disclosure timeliness of listed companies, the information disclosure normalization of listed companies. Then it structures Chinese information disclosure violation system of listed companies and select plenty of samples to analyses the violations of Chinese information disclosure of listed companies. Finally, we talks about steps and advice on the basis of the research about the information disclosure of listed companies. The steps and advice are: improve the information disclosure supervision system of listed companies, improve the legal system, and strengthen the information d