汽車行業(yè)上市公司會(huì)計(jì)信息披露問題研究

12000字
自己的原創(chuàng)畢業(yè)論文，僅在本站獨(dú)家提交，大家放心使用

摘 要
自從改革開放以后，我國(guó)經(jīng)濟(jì)取得了飛速的發(fā)展，上市公司的數(shù)量也隨之越來越多。伴隨著上市公司的數(shù)量增加也出現(xiàn)了許許多多的問題，解決這些問題成為了目前我國(guó)發(fā)展中勢(shì)在必行的任務(wù)。在這些問題中也包含著上市公司會(huì)計(jì)信息披露中出現(xiàn)的問題，會(huì)計(jì)信息的披露影響著企業(yè)以及企業(yè)各相關(guān)利益著，所以怎么合理解決會(huì)計(jì)信息披露中出現(xiàn)的問題也變得至關(guān)重要。在交通運(yùn)輸業(yè)如此發(fā)達(dá)的年代，汽車行業(yè)是非常的重要的，汽車行業(yè)上市公司在所有的上市公司中所占的比重也是不容忽視的。如今公眾對(duì)汽車行業(yè)上市公司的各種信息有著一定的關(guān)注，對(duì)于我國(guó)汽車行業(yè)上市公司是否履行了其社會(huì)責(zé)任?我國(guó)汽車行業(yè)上市公司信息披露的現(xiàn)狀是如何的情況? 一系列政策的頒布對(duì)我國(guó)汽車企業(yè)上市公司的會(huì)計(jì)信息披露有著什么影響?等等問題的解決,有利于找出我國(guó)汽車行業(yè)上市公司信息披露中出現(xiàn)的問題,找出問題并解決。從而為制定合理有效的社會(huì)責(zé)任信息披露機(jī)制提供建議和方法,最終使得我國(guó)汽車行業(yè)上市公司對(duì)自己社會(huì)責(zé)任的積極履行，完善自己公司的會(huì)計(jì)信息披露,繼而為我國(guó)汽車行業(yè)上市公司社會(huì)責(zé)任信息的提供者、使用者以及監(jiān)管者等相關(guān)利益者提供一些理論性的參考。本文以我國(guó)汽車行業(yè)上市公司為對(duì)象，根據(jù)我國(guó)目前汽車行業(yè)會(huì)計(jì)信息披露的現(xiàn)狀，找出披露中出現(xiàn)的問題以及原因，進(jìn)而對(duì)我國(guó)汽車行業(yè)上市公司會(huì)計(jì)信息披露提出一些相關(guān)的看法以及建議，為進(jìn)一步完善我國(guó)上市公司會(huì)計(jì)信息披露出一份綿薄之力。

關(guān)鍵詞：上市公司 汽車行業(yè) 會(huì)計(jì)信息披露
ABSTRACT
Since the reform and opening up, China's economy has achieved rapid development, the number of listing Corporation also will be more and more. There arise many problems associated with the number of listing Corporation, to solve these problems, it has become China's development be imperative task. In these problems also contains listing Corporation emerging in the accounting information disclosure, the disclosure of accounting information of enterprises and enterprises of all relevant interests, so how to solve the problems of accounting information disclosure in also becomes very important. In the transportation industry is so advanced age, the auto industry is very important, the auto industry listing Corporation for all listing Corporation in the proportion also nots allow to ignore. Public information on the auto industry listing Corporation also has a certain amount of attention, for China's auto industry listing Corporation is meeting its social responsibility? Status of automobile industry listing Corporation accounting information disclosure is the kind of situation? A series of policies has had what the accounting information disclosure of listing Corporation in China's automobile enterprises to solve the problems? To find out, problems of information disclosure of listing Corporation in China's automotive industry, find out the problems and solve. In order to provide suggestions and methods to develop reasonable and effective social responsibility information disclosure mechanism, eventually make China's auto industry listing Corporation for their social responsibilities fulfillment, improve your company's accounting information disclosure, to provide some theoretical reference for our country automobile industry and listing Corporation social responsibility information providers, users and regulators. Stakeholders. In this paper, China's auto industry listing Corporation as an example, according to China's present situation of automobile industry of the disclosure of accounting information, to find out the problems and reasons of disclosure, and then on China's auto industry listing Corporation accounting information disclosure and put forward some views and suggestions for the further improvement of the disclosure, a bit of accounting information of listing Corporation in china.
Key words：Automotive industry Listed Companies Accounting Information Disclosure

目 錄

引言 - 1 -
1會(huì)計(jì)信息披露的概述 - 2 -
1.1會(huì)計(jì)信息披露的含義 - 2 -
1.1.1會(huì)計(jì)信息的含義 - 2 -
1.1.2會(huì)計(jì)信息披露 - 2 -
1.1.3 會(huì)計(jì)信息披露制度 - 2 -
1.2汽車行業(yè)上市公司的會(huì)計(jì)信息披露的概述 - 2 -
1.2.1汽車行業(yè)上市公司的會(huì)計(jì)信息披露內(nèi)容 - 2 -
1.2.2汽車行業(yè)上市公司的會(huì)計(jì)信息披露方式 - 2 -
2 我國(guó)汽車行業(yè)上市公司的會(huì)計(jì)信息披露的現(xiàn)狀和問題 - 3 -
2.1我國(guó)汽車行業(yè)上市公司的會(huì)計(jì)信息披露的現(xiàn)狀 - 3 -
2.2我國(guó)汽車行業(yè)上市公司的會(huì)計(jì)信息披露存在的問題 - 6 -
2.2.1會(huì)計(jì)信息披露不及時(shí) - 6 -
2.2.2會(huì)計(jì)信息披露不真實(shí) - 6 -
2.2.3會(huì)計(jì)信息披露不充分 - 7 -
2.2.4會(huì)計(jì)信息披露不規(guī)范 - 7 -
2.2.5內(nèi)部控制不完善以及信息缺乏實(shí)質(zhì)性披露 - 7 -
3 我國(guó)汽車行業(yè)上市公司的會(huì)計(jì)信息披露存在問題的原因 - 8 -
3.1內(nèi)部原因 - 8 -
3.1.1公司利益的推動(dòng) - 8 -
3.1.2退市風(fēng)險(xiǎn)和公司自我形象的考慮 - 8 -
3.1.3公司內(nèi)部控制缺陷 - 8 -
3.1.4管理者自身的“利潤(rùn)追求” - 8 -
3.2外部原因 - 9 -
3.2.1會(huì)計(jì)信息披露法律制度存在著問題，不完善 - 9 -
3.2.2證券市場(chǎng)監(jiān)管機(jī)制力度不夠 - 9 -
3.2.3注冊(cè)會(huì)計(jì)師審計(jì)不力 - 9 -
4 我國(guó)汽車行業(yè)上市公司的會(huì)計(jì)信息披露的治理對(duì)策 - 10 -
4.1 改善上市公司的內(nèi)部治理 - 10 -
4.1.1 改善上市公司法人的治理結(jié)構(gòu) - 10..