上市保险公司会计信息披露问题研究——基于年度财务报告的分析-会计专业论文.docxVIP

万方数据 万方数据 Research on Information Disclosure of Listed Companies Insurance Accounting - Analysis Based on Annual Financial Reports Abstract Insurance is not only one of the pillar industries in the financial sector, but also an important part of Chinas socialist market economy. From the reform and opening-up to now, after thirty years of rapid development, Chinas insurance industry has acquired some achievements, but also presented a lot of chaos. There are many factors that restricted Chinas insurance industry to achieve higher goals, such as the low quality of the service, lack of prestige, but the disclosure of information is one of the most important ones. It is because of accounting information disclosure of the insurance company cannot meet the needs of most investors and policyholders, leading to the less attractiveness of the market and customer loss. If you can find the problems of information disclosure of insurance company and their causes and remedy, it may help Chinas insurance industry to achieve better and faster development. In this paper, I choose our four listed insurance company’s annual financial report of nearly three years as the sample, trying to find the universal problems behind the individuals and their root causes, and then bring up some appropriate recommendations for improvement. This paper is divided into six chapters; the main contents are as follows: The first chapter is introduction. This chapter describes the research background, purpose and meaning, content and methods, and lack of innovation and research. The second chapter is the relevant theoretical basis. This chapter arranges the relevant theory of accounting information disclosure, introduces the asymmetric information theory, the theory of supply and demand of accounting information, the quality requirements and evaluation methods, especially the last one, which pave the way of the research on current situation of accounting information disclosure of the insurance industry b