上市公司会计信息披露论文案例+文献综述
关键词: 会计信息；上市公司；规范体系
The Disclosure Of Listed Company Accounting Information
The disclosure of listed company accounting information is an important bridge between the listed companies and investors, creditors, and other relevant information user. Constantly improve the accounting information of listed companies to provide reliable, high-quality and real contemporary financial accounting information is an important research proposition. Now the main problems of the disclosure of listed companies accounting information are untrue, not timely, adequate and not standardized. The main reasons are the interests of drivers, local government support, distort incentives, inadequate penalties and ineffective supervision and so on. Therefore, standardize the accounting information disclosure system, strengthen training the ability of investor and government supervision, the construction industry, increase penalties and consummate the corporate governance structure, perfect accounting personnel personal qualities are great significance.And through the related research and investigation,we find the future trend of accounting information disclosure of listed companies is compatible with the history and forecasting information, compatible with the financial and non-financial information, compatible with the segment and integrated information.
Key words: Accounting Information; Listed Companies; Normative System
目 录
绪论 1
一、上市公司会计信息披露的概念、内容、原则 2
二、上市公司会计信息披露存在的问题 3
（一）会计信息披露不真实 3
（二）会计信息披露不及时 4
（三）会计信息披露不充分 4
（四）会计信息披露不规范 4
三、上市公司会计信息披露存在问题的成因分析 5
（一）利益的驱动 5
（二）当地政府的支持 5
（三）激励机制扭曲 6
（四）违规成本低廉 6
（五）相关法律法规的局限 6
（吹冰）证券监管力度不足 7
（七）中小投资者的监管不够 7
四、改进上市公司会计信息披露的相关建议 8
（一）完善会计信息披露规范体系 8
（二）加强投资教育提高分析能力 9
（三）加强社会监督和政府监管 9
（四）加强注册会计师行业建设 9
（五）建立民事赔偿制度，加大处罚力度 10
（吹冰）完善公司治理结构 11
（七）增强会计人员素质 12