会计学毕业设计-上市公司会计信息披露问题的研究.docVIP

PAGE PAGE II 毕业设计(论文) 课 题 名 称 上市公司会计信息披露问题的研究 学 生 姓 名 学 号 系、年级专业 经济与管理系 2008级会计学 指 导 教 师 职 称 教 授 2012年3月２６日 邵阳学院毕业设计（论文） PAGE 1 摘 要 在证券市场上，会计信息必不可少，它是连接上市公司和广大信息使用者的重要依据，也是广大投资者进行投资决策的依据，对于证券市场的健康运行起着重要的作用。会计信息及时披露能够有效降低证券交易过程中的信息不对称程度，也可以降低交易成本和信息搜寻成本等信息成本。同时避免逆向选择和道德风险的发生，使股价能够准确反映公司的价值，使资本流向那些效益高的公司，提高证券市场的资本配置效率。 上市公司的年度财务报告作为财务状况、经营成果、现金流量和利润分配等会计信息的重要载体，内容较为全面，对于股利分配、公司治理等都具有重要影响，是投资者掌握公司情况的重要信息来源，也是其他信息的重要依据，因此本文针对信息披露的及时问题进行研究。 关键词：会计信息 及时性 上市公司 实证分析 全套联系 153893706 Abstract In the securities market, the accounting information is essential, it is the link of the listed company and the important basis of information users.It is also the investors investment decisions on and it plays a certain role in securities healthy operation . Accounting information disclosure in time to reduce securities trading in the process of information asymmetry problem,it also can reduce transaction costs and the cost of information search the information . It also can avoid adverse selection and moral hazard occur at the same time, make share price can accurately reflect the value of the company and make companys capital flow to the high efficiency and improve the capital allocation efficiency of the securities market. As the important carrier of the accounting information financial position, operating results and cashflow and profit distribution ,the listed company annual financial reports content more comprehensive,and it has important influence in divided distribution ﹑corporation governance .It is also the information source that investors get from,and it is also the important basis of other information. so the article in view of the problems of the information disclosure in time. Keywords: accounting informat