上市公司會計信息披露質(zhì)量評價體系研究

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摘要 隨著上市公司數(shù)量的增加，資本市場逐漸的稱為了主要的企業(yè)籌集資金的渠道。信息是資本市場運行的基礎，而其中的會計信息尤為重要。高質(zhì)量的會計信息披露有利于保障相關利益者的權(quán)益，同時還可以減緩資本市場信息不對稱的情況。高質(zhì)量的會計信息披露是保證了資本市場健康穩(wěn)定的發(fā)展。然而，近幾年來財務舞弊的案件頻頻被曝光，上市公司的信譽受到了嚴重的質(zhì)疑。這不僅破壞了原本平和的資本市場，同時也對廣大信息使用者的信息造成了重大的打擊。如何進行上市公司會計信息披露質(zhì)量的評價，規(guī)范上市公司的信息披露，也成為我們努力研究的課題。本文主要對上市公司會計信息披露質(zhì)量的評價體系進行了研究，在借鑒了學者的研究成果的基礎上，構(gòu)建了一個評價體系。然后通過比較分析，從中了解提高會計信息披露質(zhì)量的重要性。

關鍵詞：上市公司 會計信息披露質(zhì)量 評價方法 評價指標


Research on the Quality eva luation System of accounting information disclosure of listed companies
Abstract With the increase in the number of listed companies the capital market gradually known as the main channel for enterprises to raise funds. Information is the basis for the capital market, of which accounting information is particularly important. Quality of accounting information disclosure will help protect the interests of stakeholders, while also slowing capital market situation of asymmetric information. Quality of accounting information disclosure is to ensure the healthy and stable development of the capital market. However, in recent years, frequent cases of financial fraud was exposed, the credibility of listed companies has been seriously questioned. This not only undermines the peace of the original capital market, but also for the majority of information users information caused a major blow. How to eva luate the quality of accounting information disclosure of listed companies, standardize information disclosure of listed companies, has also become the subject of our research efforts.This paper focuses on the quality of accounting information disclosure of listed companies in the eva luation system were studied on the research scholars draw on the basis of an eva luation system was constructed. Then through comparative analysis, learn about the importance of improving the quality of accounting information disclosure.

Key words：Listed Companies The quality of accounting information disclosure eva luation Method eva luation indexes

目錄
引言 1
第一章 相關概述 2
1.1 會計信息披露概述 2
1.1.1 會計信息披露的概念 2
1.1.2 會計信息披露的目的 2
1.1.3 會計信息披露的原因 2
1.2 會計信息披露質(zhì)量概述 3
1.2.1 會計信息披露質(zhì)量的概念 3
1.2.2 會計信息披露質(zhì)量的內(nèi)容 3
1.2.3 會計信息披露質(zhì)量的要求 4
1.3 我國上市公司會計信息披露現(xiàn)狀 5
1.3.1上市公司內(nèi)部治理結(jié)構(gòu)不規(guī)范 5
1.3.2內(nèi)外監(jiān)管不力 7
第二章 上市公司會計信息披露質(zhì)量評價體系的設計 8
2.1評價指標設計 8
2.1.1 指標體系構(gòu)建的原則 8
2.1.2 評價指標體系的構(gòu)建 8
2.2 評價方法設計 12
第三章 上市公司會計信息披露質(zhì)量評價體系的應用 14
3.1 案例選取和數(shù)據(jù)來源 14
3.2 案例公司會計信息披露質(zhì)量的綜合得分 14
3.3 結(jié)果分析 14
第四章提高我國上市公司會計信息披露質(zhì)量的建議 17
4.1 構(gòu)建完善的信息披露制度 17
4.2 完善公司治理結(jié)構(gòu) 17
4.3 加強對上市公司會計信息披露的監(jiān)管 18
結(jié) 束 語 19
致 謝 20
參考文獻 21