毕业设计论文会计学上市公司信息披露问题研究.doc

毕业设计（论文）会计学上市公司信息披露问题研究 　　　　　　　　　 上市公司信息披露问题研究 Research on Information Disclosure of Listed Companies 学生姓名 指导教师 所在院系经济管理学院 所学专业会计学 研究方向会计学 大 学 2011 年 5 月摘要 上市公司信息披露是股票市场的一个核心问题上市公司的会计信息披露是市场信息的主要来源投资者通过上市公司提供的会计信息了解公司的财务状况和经营成果分析投资前景从而进行投资决策引导资金流向使资源达到最优配置所以上市公司信息披露不仅仅关系到投资者的切身利益还影响着整个市场有序健康的发展因此对会计信息披露体系的研究是非常重要且必要的 本文首先介绍了相关会计信息披露的理论知识然后指出了目前上市公司信息披露存在的问题及成因分析最后本文针对上市公司信息披露的现状提出了五个对策从公司内部方面完善上市公司内部治理结构健全内部控制制度从公司外部方面提出了进一步建立健全上市公司的会计核算规范体系加强市场监管与政府管制力度发展和完善注册会计师审计制度建立诚信机制加强经济建设从而进一步完善我国上市公司信息披露体系促进上市公司信息披露逐渐规范 关键词 上市公司 会计信息 披露 Research on Information Disclosure of Listed Companies Abstract Information disclosure of listed companies is a key problem in stock market the listed company accounting information is the main source of market information Investors learn the companys financial position and operating results by listed companies providing accounting information analysis investment prospects thus investment decisions and guide to capital flows make resources to achieve optimal configuration The information disclosure of listed companies not only related to the vital interests of investors but also affects the entire market orderly and healthy development Therefore the study of accounting information disclosure system is very important and necessary This paper first introduced the related theoretical knowledge of accounting information disclosure then points out the disclosure of information of listed companies currently existing problems and cause analysis finally based on the situation of information disclosure of listed companies this paper proposes five measures from internal aspects perfect the internal governance structure of listed companies sound internal control system From external aspects proposed further establish and perfect the listed company accounting standard system and strengthen market oversight and government control dynamics developing and perfecting CPA auditing system establish the credit mechanism Thus fur