上市公司会计信息披露存在的问题及对策研究

2011届毕业生

毕业论文

题目: 上市公司会计信息披露存在的问题及对策研究——以钢铁类企业环境信息披露为例

院系名称：国际学院专业班级：国会计0702班

学生姓名：张辉学号： *********** 指导教师：张宝强教师职称：讲师

2011 年 5 月 18 日

摘要

会计信息的质量对于投资者和其他利益相关者来说具有举足轻重的作用，是其进行决策的重要依据。但目前在我国，由于监管机制的不完善和法律法规仍然存在一定的漏洞，使得上市公司的会计舞弊现象较为严重，造假行为屡禁不止，虚假会计信息的存在严重误导了投资者的投资行为，从而引发了对上市公司会计信息披露的信任危机，也影响了证券市场的健康发展。为了促进我国资本市场的健康发展，本文对上市公司会计信息披露问题进行了探究，本文归纳提出会计信息披露的必要性及目的的基础上，提出我国上市公司会计信息披露中存在的问题，并提出提高我国上市公司会计信息披露质量的对策。

本文由五部分组成：第一部分介绍了本文的选题背景、研究目的和意义、研究内容和方法以及文献综述。第二部分是本文的理论基础和上市公司会计信息披露的分析框架。第三部分是说明我国上市公司信息披露尤其是环境信息披露所存在的问题。第四部分是对我国存在信息披露问题的原因分析，以钢铁企业的环境会计信息披露为例。第五部分是对我国在信息披露上存在的问题提出解决的对策。

本文的研究表明：信息披露受政策影响大，被动披露多主动披露少；披露内容随意性强，缺乏统一规范；信息披露方式不规范等。制约会计信息披露的原因，主要是信息披露法律法规不健全；企业出于自身利益考虑，缺乏信息披露主动性；会计理论体系尚不完善等。我国应借鉴国外信息披露的经验，发挥政府机构主导作用和监督作用，明确信息披露形式及披露内容。

关键词：信息披露上市公司问题对策

Title Disclosure of accounting information of listed companies Problems and Countermeasures - corporate environmental information disclosure steel case

Abstract

The quality of accounting information, which is an vital basis for decision-making, plays an indispensable role for investors and other stakeholders. However in China accounting fraud is more serious and acts of fraud which are prohibited are still sxiting, because of inadequate regulatory mechanism and some existing loopholes in laws and regulatiions. False accounting information have seriously misleaded investors. As a result, it has triggered credit crisis of disclisure of accounting information in listed companies and has affected the healthy development of securities markets. In order to promote the healthy development of China's capital market, I explore some accounting problems of information disclosure in listed companies in this paper. I also propose existing problems of information disclosure and the countermeasure of improving the quality of information disclosure in our country’s listed companies, at the basis of summaring the need and purpose of disclosure of accounting information presented in my paper.

This paper has divided into five parts: the first simply introduce the background, writing needs and significance, explains the summary and extent. The second part The theoretical basis and the need for accounting information disclosure of listed companies and its development process. The third part construct and analyse That information disclosure of listed companies disclose environmental information in particular the problems. The fouth part Disclosure of the existence of the cause of the problem analysis to steel companies as an example of environmental accounting