我国上市公司信息披露存在的问题及对策研究剖析.docVIP

毕业论文（设计） 学 院 专 业 年级 学生姓名 学 号 指导教师 我国上市公司信息披露存在的问题及对策研究 会计电算化专业 学生： 指导教师： 【摘要】上市公司的信息披露制度是证券监管机构对其进行监督管理最为常见的一种方式。它不仅是维护国家金融市场稳定的有力措施，也是表现一国股票市场是否成熟的重要标准。由于我国的市场经济制度建立不过数十载，还有许多亟需完善的地方，因此我国的股票市场也存在着诸多问题，其中，尤以信息披露问题最为严重。本文以金融学、会计学等专业知识作为理论支撑，从我国上市公司信息披露的原则及内容的角度出发，详尽剖析了目前信息披露制度所存在的纰漏和形成原因，并根据其存在不足提出了客观有效的改进措施，以期能对改进当前上市公司的信息披露制度带来一定的帮助，进而促进我国证券交易市场的健康有序发展。 【关键词】上市公司 信息披露 存在问题 解决对策 Study on the problems and Countermeasures of the listing Corporation information disclosure in China 【Abstract】isted company information disclosure system of securities supervision institutions for the supervision and management of the most common ways. It is not only to safeguard national financial market stability and strong measures, but also the performance of a countrys stock market is an important standard. Because of my countrys market economic system was established more than ten years, there are many needs to perfect place. Therefore, our countrys stock market also exist many problems, among them, especially in the information disclosure problem is the most serious. In this paper, finance, accounting and other professional knowledge as a theoretical support from our country city company information disclosure principle and content point of view, a detailed analysis of the current information disclosure Dew that exist in the system flaws and causes of formation, and and according to the existing problems, it puts forward the objective and effective improvement measures, in order to bring some help to the improvement of the listed companys information disclosure system, and promote the healthy and orderly development of Chinas securities market. 【Keywords】listing Corporation information disclosure problems countermeasures 目 录 一、 引言 5 二、我国上市公司信息披露的原则及内容 5 （一）上市公司信息披露的基本原则 5 （二）上市公司信息披露的主要内容 7 三、我国上市公司信息披露存在的现状及问题分析 8 （一）信息披露不真实 8 （二）信息披露不充分 8 （三）信息披露