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上市公司信息披露问题及对策研究

时间:2019-10-15 21:26来源:毕业论文
对上市公司信息披露的违规现状进行分析,如信息披露的不真实、不规范、披露虚假信息等情况,这些违规事件不仅损害了投资这的利益,也误导了信息的使用者并造成不良的影响

摘要:会计信息作为上市公司和投资者、债权人及其他相关信息使用者的纽带,会计信息披露对上市公司和其使用者而言是至关重要的,同时也越来越受到国家和社会公众的关注。寻找和关注上市公司信息披露的问题,提出相关对应的对策和方法才能更好的促进上市公司的发展。但是,我国许多的上市公司仍存在许多信息披露的问题。本文主要进行对上市公司信息披露的违规现状进行分析,如信息披露的不真实、不规范、披露虚假信息等情况,这些违规事件不仅损害了投资这的利益,也误导了信息的使用者并造成不良的影响。根据现状本文也从内部和外部两个方面分析其原因,通过对上市公司当前问题的深刻揭露,并提出对应的解决建议来完善和促进会计信息披露问题,以期能够有效的规范上市公司信息披露行为,达到有效保护投资者合法权益、促进资本市场的发展,从而令企业得到良好的发展,增强投资者的信心。41010
毕业论文关键词:上市公司;信息披露;虚假信息;监管
The Problems and Countermeasures of Listed Company Information Disclosure
Abstract: Accounting information as listed companies and investors, creditors and other related information users, accounting information disclosure of listed companies and its users is crucial, but also more and more get the attention of national and social public. Seek out and pay attention to the problem of information disclosure of listed companies, and puts forward the corresponding countermeasures and methods related to better promote the development of the listed company. But, our country many listed companies still exist many information disclosure problems. This paper mainly analyzed about the present situation of the listed company information disclosure violations, such as information disclosure untrue, non-standard, disclosure of false information, etc., these violations not only harm the interests of this investment, but also misleading the information users and cause a bad influence. According to the present situation, this paper also from the two aspects of internal and external analysis of the reason, according to the listed company current issues deeply exposed, and puts forward solutions and corresponding recommendations to improve and promote the issue of disclosure of accounting information, in order to effectively regulate the behavior of the listed company information disclosure, to effectively protect the legitimate rights and interests of investors and promote the development of capital market, to make enterprises have good development, enhance the confidence of investors. 源`自<六:维*论-文>网/www.lwfree.cn
Key Words: Listed Companies;Information Disclosure;false information;Supervision
目录
   
引言    1
一、上市公司信息披露概述    2
(一)上市公司信息披露的定义    2
(二)上市公司信息披露的内容    2
1、首次披露----招股说明书    2
2、上市公告书    2
3、定期报告    2
4、临时报告    2
5、自愿披露    3
(三)上市公司信息披露的作用    3
二、上市公司信息披露违规的现状    4
(一)延迟披露    4
1、不按时定期披露报告    4
2、信息披露自觉、自愿性差    4
(二)虚假陈述    5
1、虚假记载    5
2、误导性陈述    5
3、重大遗漏    6
三、上市公司信息披露违规的原因分析    7
(一)上市公司信息披露违规的内部原因    7
1、上市公司受到利益的驱动    7 上市公司信息披露问题及对策研究 :http://www.lwfree.cn/kuaiji/20191015/40926.html
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