上市公司会计信息披露与关联方交易的规范研究-财务管理专业论文.docxVIP

中 中 文摘要 本文先论述了上市公司会计信息的披露过程，并对其会计选择的动机进行了详细的 论述，其动机主要有：发行价格、配股资格、t市资格与政治成本。上市公司山丁各种 动机进行会计选择令其会计报表信息质量有一定局限性，其会计信息披露也存在一些问 题，所以我国席改进利规范上市公司会计信息披露。 其次本文对关联方交易进行了系统的论述，在对关联方关系及其交易进行论述的基 础上．详细分析了关联交易的动机。上市公吲出r这些动机进行关联方交易，敛使关联 方关系及其交易的信息披露中存在一些问题，针对其原冈，我提出一些对策及解决办法。 注册会计师审计是一项社会审计】：作，相对r政府审计而言，具有有偿性、服务性、 独正性、公止性的特点，其所山具的报告具有法律效力，法律责任更加明确，所以为了 减少审计风险，注册会计师在I作中要保持高度的执业谨慎，规避风险，严格按照《中 国注册会计师独立审计准则》的要求实施审计程序。本文对其所需关注的事项进行了论 述。 但是，即使经过注册会计师审计，被发表无保留意见、无解释段的财务报表，也不 能全面、准确地映上市公司的真实情况。所以投资者要准确把握上市公司的财务状况和 盈利能力，必须tLfj正确的思路和方法对报表数据进行科学、细致的分析。 上市公司管理当局为了某种特殊目的，人为操纵其财务报表数据，其途径有两个方 面：一是关联交易，二是打政策的“擦边球”。投资者应认真分析上市公司的财务报表， 减少投资风险。 关键词：会计信息、关联方交易、审计 2 英文摘要The 英文摘要 The thesis is about the process of the publicity of the accounting information of listed companies and the motive of accounting choice by the listed company is also discussed in detail in the thesis，thin is，the motive for issuing price，script issue qualifications， qualifications for entering the stock market and political COSt There are certain limits to the listed companies in the information quality of their financial statements during the process when they are asked to carry out the accounting choices out of different kinds of motives． Further more，there still exist the following problems in the publicity of accounting inforraation by the listed companies．The main reasons that lead to such problems are analyzed in the thesis．Therefore，the information publicity methods should be improved and standardized． Further discussed in this thesis are deals between related parties．By discussing the relations and the deals of the related parties，the motives of related deals are also expounded Deals between related parties by the listed companies out of motives results in several problems in the information report of the deals and relations between the parties concerned． By analyzing the causes l pot forward a few solutions． CPA audit is a kind of social audit work．Compared with the audit by the govemment． CPA audit bears the nature of