浅析我国上市公司会计信息的披露现状及其完善——基于五粮液信息披露违规案例分析.doc

我国上市公司会计信息的披露现状及完善--基于五粮液信息披露违规案例分析
摘要
上市公司信息的披露可以增加上市公司的透明度,为投资者提供投资的信息,保护投资者的利益和避免上市公司违操作。随着我国资本市场的迅速发展与壮大,以及2006年新会计准则的颁布,上市公司信息披露问题成为政府部门及各方学者关注的重点;2007年1月30日,中国证券监督管理委员会公布了《上市公司信息披露管理办法》,然而,我国上市公司信息披露违规案例数量持续增加,会计信息披露存在诸多缺陷,这对于信息的使用者造成严重的信息不对称,也是阻碍资本市场稳定发展的绊脚石,因此,如何完善信息披露制度是个重要课题。本文揭示上市公司会计信息披露的重要意义,分析了影响我国上市公司会计信息披露制度的影响因素,并结合案例,指出信息披露存在的问题,并提出了改进的对策。
关键词:上市公司会计信息披露五粮液信息披露
Abstract
Listing Corporation information disclosure can increase the transparency of listing Corporation, providing investment information for investors, to protect the interests of investors and avoid illegal operation of listing Corporation. With the rapid development of China's capital markets and growth, and in 2006 promulgated the new accounting standards, the listing Corporation information disclosure problems e the emphasis of the government and the scholars; in January 30, 2007, the China Securities mission published the " listing Corporation information disclosure management approach ", however, China's listing Corporation Information Disclosure Violation case numbers continue to increase, accounting disclosure of the existence of many defects, which caused serious asymmetric information for information users, but also an obstacle, the stable development of the capital market. Therefore, how to improve the information disclosure system is an important issue. The significance of this paper reveals the listing Corporation accounting information disclosure, and analyzes the factors influencing accounting information of our country system of listing Corporation disclosure effect, combined with case, points out the problems of information disclosure, and puts forward the improving countermeasures.
Keywords: panies, Accounting Information Disclosure, Wuliangye information disclosure
目录
一、上市公司会计信息披露理论概述 4
(一)上市公司及其特点 4
(二)上市公司信息披露的理论基础 5
5
5
(三)上市公司会计信息披露的意义 6
6
二、我国上市公司会计信息的披露现状-基于五粮液信息披露违规案例分析 7
(一)影响我国上市公司会计信息披露行为的因素 7
7