上市公司信息披露评价体系设计-会计学专业论文.docxVIP

哈尔滨工业大学管理学硕士学位论文 哈尔滨工业大学管理学硕士学位论文 - - II - Abstract Listed company information is an important part of stock market information. It is the important channels for regulators, investors and other market participants to know the listed company, and it is the important basis for regulatory and investment decision-making. Information disclosure system is one of the most important systems to standardize and manage the listed company of the world. Adequate, timely and effective information disclosure can effectively prevent fraud and injustice in the security market, and enhance investors` confidence. Therefore, how to effectively evaluate the quality of listed company information disclosure is particularly important. On the basis of drawing lessons from the domestic and international relevant research results, this text has studied the character, the class and the evaluation of information disclosure in list-company, analysed the various kinds of factors influencing the evaluation of information disclosure in list-company， probed into information disclosure in list-company composition system of the of evaluation index.After the experts weights are worked out, a new method about the index weight is adopted by combining the AHP and Entropy. According to this system and the related theory of extension set, this text evaluates the size of the Dashang Group by comparison with the current situation of relative industry broad. In the same time, combining the actual conditions of our country, some countermeasures are proposed which can promote the development of information disclosure in list-company. This paper inducts the Matter-element model into the evaluation field of the information disclosure in list-company,and estimates the the information disclosure in list-company with the point of view of development, This will help to understand the information disclosure in list-company current situation further ， thus improve the countermeasures of information