上市公司信息披露研究—以A公司为例.docxVIP

上市公司信息披露研究——以A公司为例 摘 要 随着市场经济的发展，我国资本市场规模逐渐扩大，上市公司数量大幅增加，也因为这个趋势，上市公司信息披露不规范甚至违规的现象在增长。当前社会中，各个企业向资本市场传输企业信息，需要依赖会计信息披露。通过会计信息披露这一手段，将企业发展现状、盈利水平、竞争优势等各方面信息进行公布，提升社会群众对企业的了解，从而有效保障企业权益相关者的利益。但当前许多上市公司在信息披露方面还存在着不足，要想维护资本市场的正常运行就需要对各大上市公司的信息披露体系进行完善与规范。本文在已有国内外文献参考下，对上市公司公开的各种信息研究并提出建议。 在本文中，以A公司（光明乳业股份有限公司）的信息披露作为研究对象，通过探讨光明乳业在信息披露方面存在的不足，深入分析导致问题产生的原因，从而提出相对应的改善策略。在本文最开始，阐述了此次研究的背景、目的和意义，以及国内外研究现状并整理归纳出来，得出本文的研究思路、方法以及主要内容。将理论作为基础，介绍其披露内容所存在的问题，从财务报告、内部控制情况、社会责任、外部监督四方面分析其原因。对上市公司信息披露的现状从公司财务状况、公司内部治理机制、社会责任、外部监管环境四个角度提出建议。 关键词：上市公司；信息披露；A公司 Information Disclosure of Listed Company: Take A Company as an Example Abstract With the development of the market economy, the scale of Chinas capital market has gradually expanded, and the number of listed companies has greatly increased. Because of this trend, information disclosure of listed companies is not standardized or even illegal. In the current society, each enterprise transmits the enterprise information to the capital market, needs to rely on the accounting information disclosure. Through the means of accounting information disclosure, the enterprises development status, profit level, competitive advantage and other aspects of information will be published, improve the public understanding of the enterprise, so as to effectively protect the interests of the enterprises stakeholders. At present, many listed enterprises still have shortcomings in information disclosure. In order to maintain the normal operation of the capital market, it is necessary to improve and standardize the information disclosure system of major listed enterprises. In this paper, the existing literature reference, for a variety of research information publicly listed companies and make recommendations. In this paper, the information disclosure of company A (Bright Dairy Food Co.,Ltd.) is taken as the research object. By discussing the deficiencies in the information disclosure of bright dairy, the causes of the problems are analyzed in dep