本文選題：房地產(chǎn)　切入點(diǎn)：戰(zhàn)略信息　出處：《重慶理工大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來，房地產(chǎn)上市公司越來越為投資者所關(guān)注。房地產(chǎn)業(yè)是國民經(jīng)濟(jì)重要的行業(yè)之一，戰(zhàn)略管理在房地產(chǎn)公司的發(fā)展中尤為重要，對于外部信息使用者來說，企業(yè)戰(zhàn)略信息具有決策導(dǎo)向性，它在提高信息披露方面發(fā)揮著積極作用。本文的研究結(jié)果能幫助投資者熟悉房地產(chǎn)上市公司戰(zhàn)略信息披露的習(xí)慣，為其信息的使用提供理論依據(jù)，為我國戰(zhàn)略信息披露相關(guān)制度的完善提供經(jīng)驗(yàn)數(shù)據(jù)。同時(shí)，也有助于戰(zhàn)略管理的相關(guān)理論在會(huì)計(jì)研究中的應(yīng)用。 在國內(nèi)的學(xué)術(shù)研究中，對于戰(zhàn)略性信息披露的規(guī)范性研究占多數(shù)，而實(shí)證研究才剛剛起步，相對較少，針對不同行業(yè)戰(zhàn)略性信息披露的實(shí)證研究成果更是缺乏。為此，，本文在文獻(xiàn)回顧的基礎(chǔ)上，采用內(nèi)容分析法構(gòu)建了我國房地產(chǎn)上市公司戰(zhàn)略信息質(zhì)量評價(jià)體系，以房地產(chǎn)行業(yè)2010年和2011年上市公司的財(cái)務(wù)報(bào)告作為研究對象，研究我國房地產(chǎn)上市戰(zhàn)略信息披露質(zhì)量；同時(shí)，對我國房地產(chǎn)上市公司戰(zhàn)略性信息披露影響因素進(jìn)行實(shí)證研究；最后從強(qiáng)化內(nèi)部管理職能和完善外部約束制度兩個(gè)方面對如何提高我國上市公司戰(zhàn)略信息披露質(zhì)量提出建議。 本文的創(chuàng)新點(diǎn)：從行業(yè)的角度對上市公司戰(zhàn)略信息披露質(zhì)量和影響因素進(jìn)行研究，選取了具有行業(yè)特征的變量；在借鑒國內(nèi)外研究成果的基礎(chǔ)上，采用內(nèi)容分析法建立了戰(zhàn)略信息披露質(zhì)量評價(jià)體系，依據(jù)戰(zhàn)略管理的理論和方法，設(shè)計(jì)了戰(zhàn)略信息披露質(zhì)量的評價(jià)內(nèi)容和方法；從強(qiáng)制性信息披露和自愿性信息披露兩個(gè)方面研究了戰(zhàn)略信息披露的影響因素。
[Abstract]:In recent years, listed real estate companies have attracted more and more attention from investors. The real estate industry is one of the most important industries in the national economy, and strategic management is particularly important in the development of real estate companies. Enterprise strategic information is decision oriented, it plays an active role in improving information disclosure. The results of this paper can help investors familiarize themselves with the habit of strategic information disclosure in real estate listed companies. It provides theoretical basis for the use of information, provides empirical data for the improvement of the relevant system of strategic information disclosure in China, and also contributes to the application of the relevant theory of strategic management in accounting research. In the domestic academic research, the normative research on strategic information disclosure accounts for the majority, but the empirical research is just beginning, relatively few, the empirical research on strategic information disclosure in different industries is even less. On the basis of literature review, this paper constructs the evaluation system of strategic information quality of real estate listed companies in our country by content analysis, taking the financial reports of listed companies in the real estate industry on 2010 and 2011 as research objects. At the same time, the paper makes an empirical study on the influencing factors of the strategic information disclosure of the listed real estate companies in our country. Finally, some suggestions on how to improve the quality of strategic information disclosure of listed companies in China are put forward from two aspects: strengthening the internal management function and perfecting the external restraint system. The innovation of this paper: from the perspective of industry, the quality and influencing factors of strategic information disclosure of listed companies are studied, and the variables with industry characteristics are selected. The evaluation system of strategic information disclosure quality is established by content analysis method. According to the theory and method of strategic management, the evaluation content and method of strategic information disclosure quality are designed. This paper studies the influencing factors of strategic information disclosure from two aspects: mandatory information disclosure and voluntary information disclosure.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F299.233.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 錢翎;會(huì)計(jì)信息的強(qiáng)制性與自愿性披露研究[J];財(cái)會(huì)月刊;2002年04期

2 廖妍華;王進(jìn)波;;兩種會(huì)計(jì)信息披露方式的比較與啟示[J];財(cái)會(huì)月刊;2006年20期

3 肖華芳;袁建國;;上市公司自愿性信息披露程度與公司特征的實(shí)證研究[J];財(cái)會(huì)月刊;2007年11期

4 張艷;;基于行為金融學(xué)的房地產(chǎn)泡沫成因新探[J];財(cái)會(huì)月刊;2011年05期

5 丁佳奇;;會(huì)計(jì)信息有效性問題研究[J];東方企業(yè)文化;2012年09期

6 喬旭東;上市公司年度報(bào)告自愿披露行為的實(shí)證研究[J];當(dāng)代經(jīng)濟(jì)科學(xué);2003年02期

7 孫文博;;上市公司管理層報(bào)酬——績效敏感度評估[J];經(jīng)濟(jì)與管理;2006年01期

8 張彩珍;;淺談會(huì)計(jì)信息披露[J];經(jīng)濟(jì)師;2008年05期

9 姚海鑫 ,尹波 ,李正;關(guān)于上市公司會(huì)計(jì)監(jiān)管的不完全信息博弈分析[J];會(huì)計(jì)研究;2003年05期

10 崔學(xué)剛;公司治理機(jī)制對公司透明度的影響——來自中國上市公司的經(jīng)驗(yàn)數(shù)據(jù)[J];會(huì)計(jì)研究;2004年08期

本文編號(hào)：1641193