-
摘要：上市公司会计信息披露是上市公司为保障投资者利益、接受社会公众的监督而依照法律规定,必须将其自身的财务变化、经营状况等信息和资料向证券管理部门和证券交易所报告，并向社会公开或公告的行为。就目前而言，我国上市公司会计信息披露的现状不容乐观，会计信息披露造假、滞后的现象时有发生，挫伤了广大投资者的信心，导致了信用危机，阻碍了资本市场的良性发展。所以如何在现行上市公司会计信息披露基础上发现问题并找出改善问题的可行对策，成为我国现行治理上市公司及规范证券市场秩序的一大关键。本文结合河南莲花精股份有限公司实际情况和国内外关于上市公司会计信息披露问题的研究现状，对上市公司会计信息披露问题进行研究,深入揭示会计信息披露问题的原因，并结合未来会计信息披露变化趋势提出改进上市公司会计信息披露的建议和对策。35551
- 上一篇：CEO的社会资本与我国企业跨国并购绩效关联效应研究
- 下一篇：会展业供应链企业的社会责任
毕业论文关键词：上市公司；会计信息披露；问题；对策
Research about accounting information disclosure of listed companies in our country- Henan Lianhua Gourmet Powder Co. Ltd, for example
Abstract: The accounting information disclosure of listed companies, is a kind of behavior that a listed company, in accordance with the relevant laws and regulations requirements, report the company's financial position and operating results and other relevant information or report to the securities regulatory authority, and give information to the public. Its purpose is to protect the interests of investors and to accept public supervision. At present, the current situation of the accounting information quality of listed companies in China is not optimistic, false, lag, defective accounting information disclosure is to continue despite repeated prohibition. It greatly dampened investor confidence, led to the credit crisis, and seriously hindered the healthy development of capital market. How to find and improve problems on the basis of the current accounting information disclosure of listed companies, become a big key that listed companies govern and standardize the order of the securities market . In this paper, in combination with the practical situation of henan lotus gourmet powder co., LTD., and domestic and foreign research status about accounting information disclosure of listed companies, I will study the problems of the accounting information disclosure of listed companies. Deep analysis the problem of accounting information disclosure and analyzes its reason, and put forward the proposals and countermeasures for improving accounting information disclosure of listed companies combined with change trend of the future accounting information disclosure .
Key words: the listed company; accounting information disclosure; problem; countermeasures
目 录
一、绪论 1
（一） 研究背景 1
（二） 研究目的 1
（三） 研究意义 1
二、上市公司会计信息披露理论剖析 3
（一） 上市公司会计信息披露内涵 3
（二） 上市公司的会计信息披露制度 3
（三） 上市公司会计信息披露的原则 3
（四） 上市公司会计信息披露的成本效益分析 4
三、我国上市公司会计信息披露取得的进步 6
（一） 会计信息披露逐渐规范 6
（二） 上市公司会计信息披露的监管体系在不断完善 6
（三） 信息披露形式逐渐规范，披露质量不断提高 6
四、目前我国上市公司会计信息披露中存在的问题——以河南莲花精股份有限公司信息披露违规为例 7