温州地区上市公司信息披露问题研究毕业论文.docVIP

毕业论文 （20_ _届） 温州地区上市公司信息披露问题研究 摘 要 信息披露制度是公司治理重要的外部监督机制之一，信息披露质量接关系到公司治理的成败。当前，温州上市公司信息披露违规情况较为严重，信息披露透明度较低，违规比例较高，从而降低了公司治理效率，影响了公司绩效。因此，完善温州上市公司的信息披露制度是提高公司治理效率的重要保障。上市公司内部控制制度是否完善与其执行情况正日益成为监管机构和投资者关注的焦点。我国上市公司内部控制信息披露经历了从无到有的过程,信息披露的数量和质量在不断提高,但与会计信息的披露相比,仍处于起步阶段,在实践中也存在诸多问题。本文的研究主要侧重于从上市公司的角度出发,对温州上市公司内部控制信息披露的现状进行分析,进而得出相应的完善措施。 关键词：上市公司；信息披露；关联交易 Abstract Information disclosure system of corporate governance is one important external oversight mechanisms, quality of information disclosure related to corporate governance, then the success or failure. Currently, information disclosure of listed companies in Wenzhou more serious violations, the lower the transparency of information disclosure, a higher proportion of non-compliance, which reduces the efficiency of corporate governance affect the companys performance. Therefore, improve the Wenzhou private information disclosure system of listed companies is to improve the efficiency of corporate governance, an important safeguard. Listed companies improve their internal control system is the implementation of regulatory agencies and is increasingly becoming the focus of investor attention. Internal control of information disclosure of listed companies through the process from scratch, disclosure of the quantity and quality has been improving, but compared with the disclosure of accounting information is still in its infancy, in practice there are many problems. This study mainly focused on listed companies from the private point of view of the internal control of Wenzhou private information disclosure of listed companies analyze the current situation, and then draw the appropriate measures to improve. Keywords: Listed companies;Information disclosure;Ielated transactions 朗读 显示对应的拉丁字符的拼音 目 录 1 信息披露理论概述 1 1.1 信息披露的概念 1 1.2 信息披露制度 2 1.3 信息披露的发展 2 1.4 信息披露的内容 3 1.5 信息披露中的内部控制 3 2 温州上市公司信息披露的现状 5 2.1 温州上市公司的现状 5 2.2 温州上市公司内部控制信息披露状况分析 5 2.3 温州上市公司信息披露的缺陷 8 2.3.1 大股东掌握信息披露主导权 8 2.3.2 大股东侵占上市公司利益的披露不充分 10 2.3.3 对不