我国上市公司会计信息披露分析.docVIP

摘 要 会计信息披露的问题，近年来一直困扰着我国的经济学界，信息披露存在的问题严重阻碍了我国市场经济的进程。如果任由虚假会计信息泛滥，就会严重扭曲股票的价值，扰乱资本市场，损害投资者的利益，挫伤股民的投资积极性，于是规范上市公司信息披露的呼声越来越高。本文正是为了解决该问题通过分析我国会计信息披露的现状及原因，提出了自己的一些想法和对策。第一部分首先介绍了有关会计信息披露的相关理论；第二部分从好的方面与存在问题方面全面分析了我国会计信息披露的现状；第三部分中从内部与外部两个方面分析了影响会计信息披露的因素，其中内部因素中分析了公司内部治理结构，会计人员素质对会计信息披露的影响，外部因素从政府角度，市场及审计监督角度，违规成本角度分析了其对会计信息披露的影响。第四部分则在分析了会计信息披露的影响因素后提出了相应的对策建议。 关键词：上市公司； 信息披露； 公司治理 ABSTRACT Accounting information disclosure problem, in recent years has been perplexing our country economic information disclosure problems seriously hindered the process of Chinas market economy. If we allow false accounting information overflow, can seriously distort the value of the stock, disrupt the capital market, damage the interests of investors, dampened investors for investment, and standardize information disclosure of listed companies is increasing. This paper is to solve the problem through the analysis of accounting information disclosure in China present situation and the reason, and put forward some own ideas and countermeasures. The first part introduces the accounting information disclosure of the related theory; the second part from the good aspects and problems of comprehensive analysis our country the present situation of accounting information disclosure; the third part from internal and external two respects analyzed the influence of accounting information disclosure of the factors, including internal factors analysis of the internal administrative structure of company, the quality of accounting personnel s influence on accounting information disclosure, external factors from the perspective of the government, the market and audit supervision point of view, the violation cost angle analyzes the influence on accounting information disclosure. The fourth part is on the analysis of the accounting information disclosure of the factors put forward the corresponding countermeasures and suggestions. Key words: listed company; information disclosure; corporate govern