浅析我国上市公司信息披露问题 本科毕业论文.doc

浅析我国上市公司信息披露问题 摘 要 上市公司存在着信息不对称而引起信息失真，必然要求进行信息披露。随着一些上市公司舞弊案的查处与披露，会计信息失真问题已成为无法回避的焦点之一。信息技术的进步和网络的发展大大提高了会计信息处理的能力，会计变为 “实时”而非事后反映各类交易，会计信息披露提供者与使用者的时空障碍也将消失。信息技术的日益先进，也将为会计信息披露多种计量基础进行编报并增加预测性数据创造可能。我国财务会计报告的目标是向报表使用者提供定量化的财务信息使他们更好的进行经营决策。上市公司会计信息的披露是否充分、真实和有用，无论对企业、投资者还是政府、债权人来说都是至关重要的。它不仅关系到投资者的利益及社会资源的有效配置，也关系到整个证券市场的健康、有序进行与发展。因此要从界定政府对经济活动的职能、强化法制建设、提高会计准则质量等方面规范上市公司的信息披露。 Abstract The distortion there being existing information asymmetry in a listed company but arousing information, demands to carry out information disclosure inevitably. With a few a listed company fraudulent practices case investigating and treating comparing with reveal, problem of accounting information not true to life or to original already has become bond market one of the focal point having no way to avoid. Development of IT progress and computer network has improved accountant information processing ability greatly , the accountant has been become real time but must reflect business of all kinds after the event, the accountant information disclosure provider and a users space-time obstacle will also disappear. ITs gradually advanced , also, arranging to being in progress in order accounting information reveals the various meterage basis into newspaper and increasing the forecast nature data?, It is related to investors benefit and effective social resources allocation not only , cant be related to the bond market health entire , is has order to be in progress and develop. Need to comply with boundary standard listed company of aspect information disclosure such as fixing the government function to the economic activity , strengthening a legal system building , improving accountant criterion mass therefore.? 【Key words】Accounting information disclosure; Listed company; Information not ture; Information disclosure; Bond market? 目 录 1.上市公司信息披露概述 1 1.1上市公司会计信息披露背景 1 1.2我国上市公司会计信息披露相关定义 1 2. 我国上市公司会计信息披露的现状及存在问题 2 2.1我国上市公司会计信息披露问题的提出 2.2我国上市公司会计信息披露的现状 2 2.3我国上市公司会计信息披露存在的问题