我国企业会计信息披露制度及其改进建议

本科毕业论文

题目我国企业会计信息披露制度及其改进建议指导教师职称

学生姓名学号

专业班级

院（系）商学院会计学系

完成时间2014年4月6日

我国企业会计信息披露制度及其改进建议

摘要

随着资本市场对经济发展日益突出的促进作用，世界各国的企业都把信息披露问题作为本国企业会计信息监管工作的核心，而企业会计信息披露制度更是“核心中的核心”。我国市场经过长期的发展和改进，各方面都有了很大的提高。但是企业会计信息披露建设依然是一个需要长期关注的问题。我们依然要在借鉴国际先进经验的基础上联系我国现实情况来继续努力。构建完善透明的信息披露制度对市场的健康发展尤为重要，所以，要把加强对信息披露的监管作为我国目前企业发展的首要任务之一。

在本文中，先对当前我国企业会计信息披露制度的起源和发展进行了分析；然后揭示了我国目前披露制度的基本特征和存在的问题；之后结合美国企业会计信息披露的特点，对我国企业会计信息披露进行对比和分析；最后，根据以上启示和对比结果提出了改善企业会计信息披露的具体措施。

关键词企业会计信息披露制度改进建议

CHINESE ENTERPRISES ACCOUNTING INFORMATION DISCLOSURE SYSTEM AND SUGGESTIONS FOR

IMPROVEMENT

ABSTRACT

As capital markets become increasingly prominent role in promoting economic development, Companies around the world regard the information disclosure system as the core of a national enterprise information disclosure regulation of accounting information, And the corporate accounting information disclosure system is the "core of the core." Through long-term development and improvement, all had very big enhancement. But the problem of enterprise accounting information disclosure is still need to concern for a long time. We still have to combine the actual conditions of our country on the basis of the advanced experience of foreign countries to continue their efforts. Build a sound and transparent information disclosure system for the healthy development of the market is particularly important, Therefore, to strengthen the corporate governance information disclosure supervision has become one of the most important task of China's enterprises.

In this paper, the author firstly analyzed the current Chinese accounting information disclosure of origin and development ; Then reveals of Chinese current disclosure system's characteristics, and the exist problems; Later combining the characteristics of the U.S. corporate accounting information disclosure, to comparison and analysis the accounting information disclosure in China; Finally, propose some specific measures to improve the disclosure of accounting information.

KEY WORDS Enterprise Accounting, Information disclosure, Improvement suggestions

目录

摘要 ................................................................................................................ I ABSTRACT ...................................................................................................... II 前言 (1)

1 会计信息披露制度的内涵 (2)

1.1 会计信息披露制度的起源 (2)

1.2 会计信息披露制度的基本概念 (2)

1.3 会计信息披露制度的目的和作用 (2)

2 我国企业会计信息披露制度的分析 (3)

2.1 会计信息披露制度的基本特征 (3)

2.2 我国企业会计信息披露制度存在的问题 (4)

2.2.1 内部控制效果不佳 (4)

2.2.2 会计信息披露质量有待提高 (4)

2.2.3 外部治理弱化 (5)

3 美国和我国会计信息披露制度的比较 (6)

3.1 美国的会计信息披露制度 (6)

3.2 我国会计信息披露制度与美国的对比 (7)

4 完善我国会计信息披露的措施 (8)

4.1赋予监事会监督权利、提高披露主动性 (8)

4.2多渠道公开披露信息，加大对违规企业的处罚 (9)