上市公司会计信息质量研究.doc

黑龙江八一农垦大学毕业论文上市公司会计信息质量研究 2016 年5月黑龙江八一农垦大学毕业论文 I 摘要上市公司所披露的信息质量影响着投资者的判断和决策,同时也关系着证券市场的健康稳定发展。证券市场是进行资源有效配置的场所,证券市场规范化的发展离不开上市公司会计信息披露质量的提高。本文从国内外会计信息披露中存在的问题出发,结合会计信息披露的模式及相关制度,对如何完善会计信息充分披露问题进行了研究和探讨,从证券监管制度及证券监管主体方面进行分析并提出解决问题的对策和建议。解决当前我国上市公司会计信息披露中存在的质量问题是一项长期而复杂的系统工程,不仅要从上市公司自身的治理入手,还需要证监会、注册会计师以及多方面的共同努力。关键词: 上市公司;会计信息披露质量; Abstract The quality of information disclosed by listing Corporation affects investors' judgment and decision, and it is also related to the healthy and stable development of the securities market. The securities market isa place where the resources are effectively arranged. The development of the securities market can not be separated from the improvement of the quality of the accounting information disclosure of the listing Corporation. In this paper from the domestic and foreign accounting information disclosure problems of accounting information disclosure mode and related system, on how to improve the accounting information full disclosure were research and study, from the securities supervision system and the securities regulatory body for analysis and puts forward the countermeasures and suggestions to solve the problem. To solve current our country pany accounting information disclosure in the presence of quality problems isa long plicated system engineering, not only to start from the governance of the pany itself, also need mission, certified public accountants and the joint efforts of. Key words : accounting information disclosure ; 黑龙江八一农垦大学毕业论文-- II 目录 1 绪论........................................................................................................................................................ 1 本文的理论意义和实用价值..................................................................................................... 1 国内外研究现状综述................................................................................................................ 2 国外研究现状...............................................................