上市公司信息披露问题及对策研究
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.
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
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