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东北财经大学毕业论文.doc

发布:2017-07-21约1.14万字共14页下载文档
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东北财经大学毕业论文 上市公司自愿性信息披露问题研究 作 者 学籍批次 学习中心 层 次 专 业 会计学 指导教师 摘 要 本文通过讨论上市公司自愿性信息披露的重要作用,自愿性信息披露对上市公司及证券市场的影响,阐述上市公司自愿性信息披露中存在的问题。并且对上市公司自愿性信息披露的特点,我国上市公司自愿性信息披露存在的问题进行分析。再通过对我国上市公司自愿性信息披露的实际情况和国外先进制度对比分析而提出建议。 本文包括以下三个部分: 上市公司自愿性信息披露的概述、特点 上市公司自愿性信息披露存在的问题以及分析 完善我国上市公司自愿性信息披露的对策建议 我认为促使我国上市公司的自愿性信息披露,比单一生硬的强制信息披露更合适,更利于经济的良性发展。 关键词:上市公司,自愿性信息披露,诚信 Abstract Information disclosure of listed companies is to solve the accounting information needs and producers of the important problem of asymmetric information between devices , it will directly or indirectly affect the important decisions of investors . As China continues to increase this year, listed companies , information disclosure of listed companies and securities markets have become extremely important. The voluntary disclosure , which will help listed companies to establish a good faith, so the research of listed companies voluntary disclosure of listed companies and securities markets has important significance. 牋牋 This paper discusses voluntary information disclosure of listed companies the important role of voluntary information disclosure of listed companies and securities markets influence elaborate voluntary information disclosure of listed companies Problems . And on voluntary information disclosure of listed companies the characteristics of Chinas listed companies voluntary disclosure problems for analysis. Listed companies in China through voluntary disclosure of the actual situation and comparative analysis of foreign advanced systems and make recommendations. This article includes the following four parts: First, the voluntary disclosure of listed companies overview , features Second, voluntary information disclosure of listed companies Problems and Analysis Third, improve our voluntary disclosure of listed companies Suggestions 牋牋isI think Chinas listed companies to promote voluntary disclosure of
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