我國創(chuàng)業(yè)板上市公司會計(jì)信息披露研究
發(fā)布時間：2019-06-12 00:15
【摘要】：2009年10月30日,籌備十余年的創(chuàng)業(yè)板終于在深圳證券交易所正式成立。創(chuàng)業(yè)板市場設(shè)立的目的在于為中小型高科技企業(yè)的發(fā)展提供更方便的融資渠道,是對主板市場的重要補(bǔ)充。 探討我國創(chuàng)業(yè)板市場會計(jì)信息披露具有重大的理論意義和實(shí)用價值。一般來說,新理論的產(chǎn)生必然會導(dǎo)致新事物的相應(yīng)發(fā)展,反過來,新事物的產(chǎn)生又會促進(jìn)相關(guān)研究理論的進(jìn)步。創(chuàng)業(yè)板市場的成立之于我國會計(jì)準(zhǔn)則的完善就是這樣一種催化劑。另外,完善的會計(jì)信息披露可以有效的改善資本市場上上市公司和投資者之間信息不對稱的局面,保護(hù)投資者的利益,同時督促上市公司規(guī)范內(nèi)部治理結(jié)構(gòu),促進(jìn)新興的創(chuàng)業(yè)板市場健康運(yùn)行。 本文采用規(guī)范研究思路,以描述性方法、對比分析方法和規(guī)范性方法為指導(dǎo),通過對我國創(chuàng)業(yè)板上市公司會計(jì)信息披露的研究發(fā)現(xiàn)其中存在的問題,并提出具有針對性的對策建議。本文分為六部分,各部分的研究內(nèi)容如下： 第一部分為緒論。闡述本文的選題背景、述評創(chuàng)業(yè)板上市公司會計(jì)信息披露的國內(nèi)外研究現(xiàn)狀、探討本文的邏輯框架、提出本文的研究方法以及本文的研究創(chuàng)新點(diǎn)、不足之處。 第二部分為我國創(chuàng)業(yè)板市場會計(jì)信息披露概述。介紹創(chuàng)業(yè)板上市公司的特點(diǎn),并用信息不對稱理論、印象管理理論等對會計(jì)信息披露進(jìn)行理論解釋,引出由創(chuàng)業(yè)板上市公司的特點(diǎn)所決定的會計(jì)信息披露的特殊性。 第三部分為國外和香港創(chuàng)業(yè)板上市公司信息披露制度考察。通過對國外和香港創(chuàng)業(yè)板信息披露制度的研究,立足中國實(shí)際背景,從成功的創(chuàng)業(yè)板信息披露制度中得到啟示。 第四部分為我國創(chuàng)業(yè)板市場會計(jì)信息披露現(xiàn)狀。以中國創(chuàng)業(yè)板上市公司作為研究對象,首先概述了創(chuàng)業(yè)板市場信息披露現(xiàn)狀,然后通過對相關(guān)披露數(shù)據(jù)進(jìn)行描述性統(tǒng)計(jì),重點(diǎn)分析了無形資產(chǎn)、關(guān)聯(lián)交易、盈利預(yù)測信息披露存在的問題。 第五部分為我國創(chuàng)業(yè)板市場會計(jì)信息披露存在問題及成因分析�？偨Y(jié)創(chuàng)業(yè)板上市公司會計(jì)信息披露暴露出來的主要問題并進(jìn)行原因剖析。 第六部分為關(guān)于完善我國創(chuàng)業(yè)板市場會計(jì)信息披露的建議。針對存在的問題提出相應(yīng)的對策,嘗試為保護(hù)中小投資者利益、規(guī)范上市公司經(jīng)濟(jì)行為同時保證創(chuàng)業(yè)板市場健康平穩(wěn)運(yùn)行做出貢獻(xiàn)。
[Abstract]:On October 30, 2009, the gem, which was prepared for more than a decade, was finally established on the Shenzhen Stock Exchange. The purpose of gem is to provide more convenient financing channels for the development of small and medium-sized high-tech enterprises, and it is an important supplement to the main board market. It is of great theoretical significance and practical value to explore the accounting information disclosure of gem in China. Generally speaking, the emergence of new theories will inevitably lead to the corresponding development of new things, in turn, the emergence of new things will promote the progress of relevant research theories. The establishment of gem is such a catalyst for the improvement of accounting standards in China. In addition, perfect accounting information disclosure can effectively improve the information asymmetry between listed companies and investors in the capital market, protect the interests of investors, at the same time urge listed companies to standardize the internal governance structure, and promote the healthy operation of the emerging gem market. Under the guidance of descriptive method, comparative analysis method and normative method, this paper finds out the existing problems through the study of accounting information disclosure of listed companies on gem in China, and puts forward some countermeasures and suggestions. This paper is divided into six parts, the research content of each part is as follows: the first part is the introduction. This paper expounds the background of this paper, reviews the research status of accounting information disclosure of listed companies on gem at home and abroad, probes into the logical framework of this paper, and puts forward the research methods of this paper as well as the research innovation points and shortcomings of this paper. The second part is an overview of accounting information disclosure in China's gem market. This paper introduces the characteristics of listed companies on gem, and explains the disclosure of accounting information with the theory of information asymmetry and impression management, which leads to the particularity of accounting information disclosure determined by the characteristics of listed companies on gem. The third part is the foreign and Hong Kong gem listed companies information disclosure system. Through the research on the information disclosure system of gem in foreign countries and Hong Kong, based on the actual background of China, we can get enlightenment from the successful gem information disclosure system. The fourth part is the current situation of accounting information disclosure in gem of our country. Taking the listed companies on the gem as the research object, this paper first summarizes the present situation of the information disclosure of the gem, and then analyzes the problems existing in the disclosure of intangible assets, related transactions and profit forecast information through descriptive statistics of the relevant disclosure data. The fifth part is the analysis of the existing problems and causes of accounting information disclosure in gem. Summarize the main problems exposed by accounting information disclosure of gem listed companies and analyze the reasons. The sixth part is about the suggestion of perfecting the accounting information disclosure of gem in our country. In view of the existing problems, this paper puts forward the corresponding countermeasures, and tries to contribute to protecting the interests of small and medium-sized investors, standardizing the economic behavior of listed companies and ensuring the healthy and smooth operation of the gem.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F832.51;F233
本文編號：2497568
[Abstract]:On October 30, 2009, the gem, which was prepared for more than a decade, was finally established on the Shenzhen Stock Exchange. The purpose of gem is to provide more convenient financing channels for the development of small and medium-sized high-tech enterprises, and it is an important supplement to the main board market. It is of great theoretical significance and practical value to explore the accounting information disclosure of gem in China. Generally speaking, the emergence of new theories will inevitably lead to the corresponding development of new things, in turn, the emergence of new things will promote the progress of relevant research theories. The establishment of gem is such a catalyst for the improvement of accounting standards in China. In addition, perfect accounting information disclosure can effectively improve the information asymmetry between listed companies and investors in the capital market, protect the interests of investors, at the same time urge listed companies to standardize the internal governance structure, and promote the healthy operation of the emerging gem market. Under the guidance of descriptive method, comparative analysis method and normative method, this paper finds out the existing problems through the study of accounting information disclosure of listed companies on gem in China, and puts forward some countermeasures and suggestions. This paper is divided into six parts, the research content of each part is as follows: the first part is the introduction. This paper expounds the background of this paper, reviews the research status of accounting information disclosure of listed companies on gem at home and abroad, probes into the logical framework of this paper, and puts forward the research methods of this paper as well as the research innovation points and shortcomings of this paper. The second part is an overview of accounting information disclosure in China's gem market. This paper introduces the characteristics of listed companies on gem, and explains the disclosure of accounting information with the theory of information asymmetry and impression management, which leads to the particularity of accounting information disclosure determined by the characteristics of listed companies on gem. The third part is the foreign and Hong Kong gem listed companies information disclosure system. Through the research on the information disclosure system of gem in foreign countries and Hong Kong, based on the actual background of China, we can get enlightenment from the successful gem information disclosure system. The fourth part is the current situation of accounting information disclosure in gem of our country. Taking the listed companies on the gem as the research object, this paper first summarizes the present situation of the information disclosure of the gem, and then analyzes the problems existing in the disclosure of intangible assets, related transactions and profit forecast information through descriptive statistics of the relevant disclosure data. The fifth part is the analysis of the existing problems and causes of accounting information disclosure in gem. Summarize the main problems exposed by accounting information disclosure of gem listed companies and analyze the reasons. The sixth part is about the suggestion of perfecting the accounting information disclosure of gem in our country. In view of the existing problems, this paper puts forward the corresponding countermeasures, and tries to contribute to protecting the interests of small and medium-sized investors, standardizing the economic behavior of listed companies and ensuring the healthy and smooth operation of the gem.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F832.51;F233
【參考文獻(xiàn)】
相關(guān)期刊論文 前10條
1 楊美麗;閆海青;吳金波;;上市公司治理中的信息披露問題研究——來自農(nóng)業(yè)類的實(shí)例[J];財(cái)會通訊(學(xué)術(shù)版);2007年05期
2 丁玫;;創(chuàng)業(yè)板市場會計(jì)信息披露質(zhì)量標(biāo)準(zhǔn)研究[J];財(cái)會通訊;2009年27期
3 趙淼;;創(chuàng)業(yè)板信息披露框架:來自CPA的問卷調(diào)查[J];財(cái)會通訊;2010年23期
4 鄭爽;;淺議創(chuàng)業(yè)板企業(yè)股價估值及會計(jì)信息披露[J];財(cái)會通訊;2010年32期
5 崔也光;創(chuàng)業(yè)板市場會計(jì)信息披露的重點(diǎn)[J];財(cái)會月刊;2002年09期
6 趙淼;;創(chuàng)業(yè)板上市公司成長性信息披露研究[J];財(cái)會月刊;2010年15期
7 周蕾;;我國創(chuàng)業(yè)板市場會計(jì)信息披露有效性的實(shí)證研究[J];國際商務(wù)財(cái)會;2011年06期
8 洪劍峭;薛皓;;股權(quán)制衡如何影響經(jīng)營性應(yīng)計(jì)的可靠性——關(guān)聯(lián)交易視角[J];管理世界;2009年01期
9 藺漢杰;;我國創(chuàng)業(yè)板市場會計(jì)信息披露問題探討[J];財(cái)務(wù)與會計(jì)(理財(cái)版);2011年03期
10 于海新;魏文君;;創(chuàng)業(yè)板市場會計(jì)信息披露探析[J];科技信息;2009年32期
，本文編號：2497568
本文鏈接：http://www.sikaile.net/guanlilunwen/zhqtouz/2497568.html
最近更新
教材專著
