文档编号:KJ521  文档字数:13671,页数:19

上市公司会计报表信息披露有关问题的研究
 
摘要
 
 通过对上市公司会计报表信披露的研究,我国上市公司在会计报表的披露上,存在着一定的问题:会计报表项目位置不同引起报表结构上的差异;同一会计报表项目的表述问题；以及会计报表项目在报表之间的钩稽关系方面的问题。同时,企业会计制度给出，我国上市公司会计信息披露存在的主要问题有会计信息披露不真实、不充分、不及时、不规范。其原因主要是巨大的利益诱惑、低廉的违规成本、法规政出多门、相关制度不完善。为此应建立会计信息披露规范体系、会计信息披露监督体系和再监督体系；完善相关的法规制度,加大执法力度；建立统一的具有可操作性的会计报表附注信息披露规范；增加一些宏观经济管理政策及产业政策等预测性、前瞻性信息。

关键词：上市公司； 会计报表；信息披露；

文档类型：应用研究型
 
 Research about Disclousure of Finicial Report Information on Listed Companies

Abstarct
 
 The issue of listed corporation information should not only need disclosure, but also controlled by the inside system to ensure the correctness and truth of the uncovered information for public monitoring. Constructing the Supervision System of Corporations in China, analysis of notes of accountant statements, The merging method and selection of the same accountings report forms project of expression problems. Its main reasons are that the financial statements lack dependence, that the transparency in revilement of report form is devoid, that the accountants' fraud lead to lack in sincerity，But the new regulations still have some questions in the aspects such as the consolidated range defining, the components of consolidated financial statements and unification of accounting periods, discrepancy and harmonization with international accounting regulation, all of which need improving. Capital leasing influences the enterprise's capital cost，sales revenue and management construction. At the same time, to build up the accounting motion exposure rules system, this provides us a new path to improve the quality of our accounting information disclosure quantification of quality. Security design of financial status of enterprise based on separation of market interests. Different kinds of the scale and industrial may play view points and compilations of diversity.

Key Words: Listed Companies Accounting Statement Information Disclosure
 
 Type of Thesis: Applied research
目录
引言 1
1．基础理论 2
1.1 选题的目的及意义 2
1.2 国内外相关文献综述 2
2．我国会计报表信息披露的必要性 4
2.1 会计报表信息披露的现实意义 4
2.2 会计报表信息披露的现状 4
2.3 会计报表信息披露的必要性 4
3. 上市公司会计报表披露内容的概述 5
3.1 资产负债表上重要项目的说明 5
3.2 会计报表损益类重要科目的说明 6
3.3 资产负债表日后事项的说明 7
4. 上市公司会计报表信息披露存在的问题 8
4.1 上市公司会计报表信息披露成本与效益不配比 8
4.2 上市公司会计报表信息披露滞后、不充分甚至出现虚假 8
4.3 上市公司会计报表信息的披露监管不力 8
4.4 财会人员的业务素质欠佳 8
4.5 上市公司会计报表信息披露保密不当 9
5. 强化上市公司会计信息披露的对策 10
5.1 不断完善相关的法规制度,加大执法力度 10
5.2 建立统一的具有可操作性的会计报表信息披露规范 10
5.3 强化会计报表信息披露的监管体系 10
5.4 会计报表信息的披露要合理 11
5.5 会计核算、信息发布和传输实现电子化 12
5.6 增加会计报表宏观经济政策及产业政策等信息 12
5.6.1 产业政策 12
5.6.2 财政政策与货币政策 12
5.6.3 价格政策 12
5.6.4 就业政策 13
6. 结束语 14
参考文献 15
致谢 16

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