我国制造业上市公司会计信息披露问题研究——以安徽德豪润达电气股份有限公司为例.pdfVIP

我国制造业上市公司会计信息披露问题研究 ——以安徽德豪润达电气股份有限公司为例 摘 要 随着社会经济的高速发展，我国制造企业也呈现迅猛发展的趋势，而制造业 上市公司会计信息披露问题也越来越成为社会关注的焦点。上市公司会计信息披 露质量会影响信息使用者的经济决策和我国资本市场的健康稳定发展，虽然目前 我国上市公司会计信息披露监管制度不断完善，但是近些年来上市公司信息披露 问题仍然屡见不鲜。本文在充分阅读国内外相关文献，掌握会计信息披露相关理 论的基础上，以一家制造业上市公司即安徽德豪润达电气股份有限公司（以下简 称 “德豪润达”）为例，深入分析其会计信息披露不及时、不充分、不公平等问 题的原因以及导致的后果，并针对性地从加强内部控制、完善公司治理、加强监 管力度与加大违规成本、节约成本、发展创新方面提出改善会计信息披露质量的 具体措施。 关键词：制造业；上市公司；会计信息披露；会计信息披露质量 I Research on Accounting Information Disclosure of Listed Manufacturing Companies in China ——Taking Anhui Dehao Runda Electric Co Ltd. as an Example Abstract With the rapid development of social economy, Chinas manufacturing enterprises are also showing a rapid development trend, and the issue of accounting information disclosure of manufacturing listed companies has also become the focus of social attention. The quality of accounting information disclosure of listed companies will affect the economic decision-making of information users and the healthy and stable development of Chinas capital market. Although the accounting information disclosure supervision system of Chinas listed companies is constantly improving, the problem of information disclosure of listed companies in recent years is still not uncommon.Based on the thorough reading of relevant domestic and foreign literatures and the theory of accounting information disclosure, this article takes Anhui Dehao Runda Electric Co., Ltd. (hereinafter referred to as Dehao Runda), a listed company in the manufacturing industry, as an example. Analyze the causes and consequences of untimely, inadequate and unfair disclosure of accoun