本文選題：上市公司 + 表外信息　； 參考：《河北師范大學(xué)》2017年碩士論文

【摘要】：財(cái)務(wù)報(bào)告是企業(yè)對(duì)外傳遞財(cái)務(wù)信息的重要手段,包括基本財(cái)務(wù)報(bào)表和其他應(yīng)當(dāng)在財(cái)務(wù)報(bào)告中披露的相關(guān)信息和資料。由于財(cái)務(wù)報(bào)表信息容量有限,使得企業(yè)有必要在表外進(jìn)行相關(guān)信息的披露,否則滿(mǎn)足不了投資者對(duì)信息的需求。關(guān)于規(guī)范表外信息的披露我國(guó)已出臺(tái)多項(xiàng)相關(guān)文件,這對(duì)表外信息披露的發(fā)展具有極其重要的作用,也為表外信息的規(guī)范披露提供了相應(yīng)的法律依據(jù)。企業(yè)對(duì)外披露的財(cái)務(wù)報(bào)表中的數(shù)據(jù)針對(duì)的是企業(yè)已發(fā)生的事項(xiàng),但伴隨著會(huì)計(jì)信息披露的發(fā)展,信息使用者越來(lái)越關(guān)注企業(yè)對(duì)未來(lái)不確定事項(xiàng)預(yù)測(cè)方面的信息,這就使得表外信息在整個(gè)財(cái)務(wù)報(bào)告體系中的地位越來(lái)越重要。為了能夠達(dá)到準(zhǔn)確預(yù)測(cè)企業(yè)未來(lái)發(fā)展?fàn)顩r的目的,信息使用者對(duì)表外信息愈加重視,也就希望企業(yè)能夠盡可能多的對(duì)外披露表外信息。信息使用者希望在能夠避免不必要經(jīng)濟(jì)損失的同時(shí),獲取高額收益,于是這就使得他們對(duì)表外披露的信息質(zhì)量的要求越來(lái)越高,也越來(lái)越嚴(yán)。文章在表外信息披露的相關(guān)理論,即委托代理理論、信息不對(duì)稱(chēng)理論、利益相關(guān)者理論和內(nèi)部控制理論的基礎(chǔ)之上,懫用規(guī)范性研究方法針對(duì)“退市博元”進(jìn)行了全面的剖析。在進(jìn)行了事件回顧后,對(duì)“退市博元”被強(qiáng)制退市的問(wèn)題進(jìn)行深層次的挖掘,歸納出了公司退市的原因所在,其問(wèn)題不僅包括當(dāng)前我國(guó)在上市公司表外信息披露規(guī)范的制度體系上存在漏洞,還有在相關(guān)責(zé)任人的明確方面也未作過(guò)多說(shuō)明,并且信息使用者的多樣性也會(huì)造成表外信息披露的諸多不規(guī)范。另外,在微觀方面,公司治理結(jié)構(gòu)不健全、基層財(cái)務(wù)人員素質(zhì)不達(dá)標(biāo)更是加快了博元公司退市的進(jìn)程。在分析了導(dǎo)致博元公司退市的諸多原因之后,結(jié)合我國(guó)上市公司表外信息披露的現(xiàn)狀,從宏觀環(huán)境層面和公司層面分別總結(jié)出了為規(guī)范我國(guó)上市公司表外信息披露的一些啟示。為了保障我國(guó)證券市場(chǎng)的有效運(yùn)行,會(huì)計(jì)信息披露的健康長(zhǎng)遠(yuǎn)發(fā)展,應(yīng)當(dāng)完善上市公司表外信息披露規(guī)范體系,出臺(tái)相應(yīng)的表外信息披露規(guī)范制度,還應(yīng)該明確各部門(mén)的責(zé)任,對(duì)于直接負(fù)責(zé)人的處罰力度還有待加大。對(duì)于上市公司而言,規(guī)范公司治理結(jié)構(gòu),制定符合公司實(shí)際情況的內(nèi)部控制制度,并保證內(nèi)部控制制度能夠得到有效執(zhí)行;對(duì)于公司的財(cái)務(wù)人員要做好定期培訓(xùn)工作,以提高人員的各項(xiàng)素質(zhì)。也只有這樣才能幫助投資者和債權(quán)人等信息使用者了解更多上市公司的信息,維護(hù)自身的合法利益不受到侵害,幫助企業(yè)吸收更多的投資、籌得更多的資金。這對(duì)國(guó)家經(jīng)濟(jì)環(huán)境、投資者的利益,企業(yè)的成長(zhǎng),都有著十分重要的意義。在各方面協(xié)同配合下,共同做好規(guī)范表外信息披露的工作,以此希望會(huì)對(duì)我國(guó)上市公司表外信息披露的規(guī)范、信息有用性的提升提供幫助。
[Abstract]:Financial report is an important means for enterprises to transmit financial information, including basic financial statements and other related information that should be disclosed in financial reports.Due to the limited information capacity of financial statements, it is necessary for enterprises to disclose the relevant information outside the financial statements, otherwise, the information needs of investors can not be satisfied.There have been many related documents about the disclosure of information out of the balance sheet in our country, which plays an extremely important role in the development of the disclosure of off-balance sheet information, and also provides the corresponding legal basis for the standardized disclosure of off-balance sheet information.With the development of accounting information disclosure, the information users pay more and more attention to the information of enterprises' prediction of uncertain events in the future, with the development of accounting information disclosure, the data in the financial statements disclosed to the public by enterprises are aimed at the events that have occurred in the enterprises.This makes off-balance-sheet information in the entire financial reporting system more and more important.In order to accurately predict the future development of enterprises, information users pay more attention to off-balance sheet information, and hope that enterprises can disclose as much off-balance sheet information as possible.Information users hope to avoid unnecessary economic losses while making high profits, which makes them more and more strict on the quality of information disclosure.On the basis of the related theories of off-balance sheet information disclosure, namely principal-agent theory, information asymmetry theory, stakeholder theory and internal control theory, this paper makes a comprehensive analysis of "delisting Bo Yuan" with normative research methods.After reviewing the incident, the problem of forced delisting of Boyuan from the market was excavated at a deep level, and the reasons for the delisting of the company were summed up.The problems not only include the loopholes in the current system of information disclosure of listed companies, but also the lack of explanation of the relevant responsible persons.And the diversity of information users will also lead to a lot of non-standard information disclosure.In addition, in the micro aspect, the company governance structure is not perfect, the basic level financial personnel quality is not up to the standard, has speeded up the Boyuan company delisting process.After analyzing the reasons leading to the delisting of Boyuan Company, combined with the current situation of off-balance-sheet information disclosure of listed companies in China, this paper summarizes some enlightenments for standardizing the off-balance sheet information disclosure of listed companies in China from the macroscopic environmental level and the corporate level.In order to ensure the effective operation of our country's securities market and the healthy and long-term development of accounting information disclosure, we should perfect the standard system of off-balance sheet information disclosure of listed companies, introduce the corresponding standard system of off-balance-sheet information disclosure, and clarify the responsibilities of various departments.For the direct person in charge of the punishment still needs to be increased.For listed companies, we should standardize the corporate governance structure, formulate an internal control system that conforms to the actual situation of the company, and ensure that the internal control system can be effectively implemented.In order to improve the quality of personnel.Only in this way can investors and creditors and other information users understand more information of listed companies, protect their legitimate interests from being infringed, help enterprises absorb more investment and raise more funds.This is of great significance to the national economic environment, the interests of investors and the growth of enterprises.With the cooperation of all parties, we should do a good job in standardizing the disclosure of off-balance sheet information, in the hope that it will be helpful to the standardization of information disclosure and the enhancement of the information usefulness of listed companies in our country.
【學(xué)位授予單位】：河北師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.72;F406.7

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