本文關(guān)鍵詞： 上市公司 會計信息披露 違規(guī) 監(jiān)管　出處：《吉林財經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國證券市場日新月異的發(fā)展,同時一系列問題也相伴而生,比如上市公司會計信息披露違規(guī)的問題時有發(fā)生且屢禁不止。特別是近年來,上市公司會計信息披露違規(guī)行為層出不窮,違規(guī)手段愈發(fā)多樣,雖然我國有關(guān)部門在監(jiān)管上市公司會計信息披露方面也做了很多努力,但監(jiān)管效果卻不理想。本文通過對證監(jiān)會官網(wǎng)2011-2016年的所有與上市公司會計信息披露違規(guī)行為有關(guān)的247例行政處罰書進行研究,采用文獻調(diào)查法、對比分析法和專題研究法對這六年的數(shù)據(jù)進行統(tǒng)計,分析目前我國在規(guī)范上市公司會計信息披露行為中存在的不足之處,并以信息不對稱理論、委托代理理論和公共物品理論為基礎(chǔ),提出解決問題的對策,以期改善我國上市公司會計信息披露違規(guī)的現(xiàn)狀,促進證券市場的建康發(fā)展。首先,本文闡述了研究的背景、意義,研究的內(nèi)容和方法。在對研究現(xiàn)狀綜述之后,概述了研究的相關(guān)理論和理論基礎(chǔ),從證監(jiān)會對上市公司總體違規(guī)處分的數(shù)量、違規(guī)類型、違規(guī)手段、上市公司違規(guī)成本、違規(guī)人員職務(wù)、監(jiān)管及時性和對會計師事務(wù)所處分情況等七個方面系統(tǒng)分析了我國上市公司會計信息披露的監(jiān)管現(xiàn)狀,發(fā)現(xiàn)上市公司違規(guī)現(xiàn)象屢禁不止、違規(guī)類型固定、違規(guī)手段多種多樣、上市公司違規(guī)成本低、董事、監(jiān)事和高級管理人員受處分人數(shù)居高不下、監(jiān)管滯后、會計師事務(wù)所連年違規(guī)以及未能勤勉盡責(zé)等問題。其次,針對我國上市公司會計信息披露監(jiān)管現(xiàn)狀,從法律法規(guī)、證監(jiān)會、中介機構(gòu)、上市公司四個維度,分析了我國上市公司違規(guī)行為屢禁不止的原因,主要包括:監(jiān)管責(zé)任認定不明確、證監(jiān)會監(jiān)管存在缺陷、中介機構(gòu)履責(zé)差、企業(yè)自律性差、公司內(nèi)部治理結(jié)構(gòu)不完善等。最后,為改善上市公司會計信息披露違規(guī)情況,從法律法規(guī)、證監(jiān)會、中介機構(gòu)、上市公司四個層面提出了規(guī)范我國上市公司會計信息披露行為的措施,包括完善法律法規(guī)、加強監(jiān)管、提高監(jiān)管效率、促進證券中介履行監(jiān)管職能、提高企業(yè)自律性、加強誠信道德建設(shè)、優(yōu)化公司內(nèi)部治理機制,維護證券市場健康有序地發(fā)展。
[Abstract]:With the rapid development of China's securities market, a series of problems also arise, such as accounting information disclosure violations of listed companies occur from time to time and repeated prohibitions, especially in recent years. Accounting information disclosure violations of listed companies emerge in endlessly, the means of violations are becoming more and more diverse, although the relevant departments of our country have also made a lot of efforts in supervising the disclosure of accounting information of listed companies. However, the effect of supervision is not ideal. This paper studies 247 cases of administrative penalties related to accounting information disclosure violations of listed companies in 2011-2016 on CSRC's official website. This paper uses literature survey, comparative analysis and special research to analyze the data of these six years, and analyzes the deficiencies in standardizing the accounting information disclosure behavior of listed companies in our country at present. On the basis of information asymmetry theory, principal-agent theory and public goods theory, the author puts forward countermeasures to solve the problem in order to improve the current situation of accounting information disclosure violations of listed companies in China. First of all, this paper describes the background, significance, content and methods of the research. After summarizing the current research situation, this paper summarizes the relevant theory and theoretical basis of the study. From the CSRC on the total number of violations of the punishment of listed companies, types of violations, illegal means, listed companies to violate the costs, violations of staff positions. This paper systematically analyzes the current situation of accounting information disclosure of listed companies in China from seven aspects, such as timeliness of supervision and disposition of accounting firms, and finds that the illegal phenomenon of listed companies is not only forbidden but also fixed. There are a variety of illegal means, listed companies have low costs, directors, supervisors and senior managers are punished high number, supervision lags behind. Accounting firms have violated the regulations for years and failed to work diligently. Secondly, in view of the current situation of accounting information disclosure of listed companies in China, from the laws and regulations, the Securities Regulatory Commission, intermediary institutions, listed companies four dimensions. This paper analyzes the reasons for repeated violations by listed companies in China, including: the identification of regulatory responsibility is not clear, there are defects in the supervision of CSRC, poor accountability of intermediary organizations, and poor self-discipline of enterprises. Finally, in order to improve the accounting information disclosure violations of listed companies, from the laws and regulations, the Securities Regulatory Commission, intermediary agencies. Four levels of listed companies put forward measures to standardize the behavior of accounting information disclosure of listed companies in China, including improving laws and regulations, strengthening supervision, improving the efficiency of supervision, and promoting securities intermediaries to perform regulatory functions. To improve the self-discipline of enterprises, strengthen the construction of integrity and morality, optimize the internal governance mechanism of the company, and maintain the healthy and orderly development of the securities market.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275;F832.51

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