摘 要
经济的飞速发展使得资本交易日趋于市场化。注册企业越来越多，他们的数量也在与日剧增，他们掌握着市场话语权。注册企业的财务数据能够直接地体现企业的效益和收入，同时，还决定着领导层，投资商，债务人的经营策略和利益的归属；企业评估数据属于非财务信息，它可以体现企业内部的管理和经营的时效，企业内部管理的成功实施对于保证财务数据的安全至关重要。所以，财务数据和内部管理评估数据两者是有联系的。
本文从企业财务数据披露和内部管理评估数据披露两个方面对注册企业财务数据披露详细的进行了分析。
本文大致分为五个部分：
第一部分重点分析选题背景、选题目的和意义、国内外文献综述、分析的核心内容。
第二部分重点分析了注册企业财务数据披露的本质、数据披露的体系、数据披露的手段以及方法。
第三部分对注册企业财务数据披露现存的缺陷进行了研究。从注册企业会计报告、内部管理评估报告和财务数据披露的监控几个方面研究了现存缺陷。
第四部分从内部和外部两个角度对问题的形成进行了研究。
第五部分结合注册企业财务数据披露问题的形成，给出了健全注册企业财务数据披露的相应建议。
关键词：上市公司；信息披露；会计；内部控制
Abstract
With the development of market economy, the market degree of capital market is deepening.
The number of listed companies in China is increasing, the proportion is increasing and the influence is strengthened.
The financial report of listed companies information can directly reflect the operating results and financial conditions, also directly affects the shareholders, creditors, investors, managers and other stakeholders in the investment decision-making and profit distribution;
Internal control evaluation as an important non-financial information, can reflect the effectiveness of the design and operation of internal control, to some extent, effective implementation of internal control can guarantee the quality of financial reporting information.
Therefore, there is a certain correlation between financial reporting information and internal control evaluation information.
This paper studies the accounting information disclosure of listed companies in China from the financial report information disclosure and the internal control evaluation report.
This article is divided into five parts:
The first part mainly introduces the research background, the purpose and significance of the research, the main content of the research.
The second part mainly introduces the meaning of accounting information disclosure of listed companies in China, the system of information disclosure, the way of disclosure and the channels.
The third part analyzes the problems of accounting information disclosure of listed companies in China.
This paper analyzes the existing problems from three angles: the financial report of the listed company, the internal control evaluation report and the accounting information disclosure.
The fourth part analyzes the causes of the problem both internally and externally.
The fifth part combines the reasons of accounting information disclosure of listed companies in China, and puts forward some Suggestions for improving accounting information disclosure of listed companies in China.
Key words：The listed company;Information disclosure;Accounting;Internal control evaluation
目 录
摘 要……………………………………………………………………………………………………………….. II
Abstract………………………………………………………………………………………………………………. III
一、绪论……………………………………………………………………………………………………………… 7
（一）研究背景………………………………………………………………………………………………. 7
（二）研究目的及意义……………………………………………………………………………………. 7
1.研究目的……………………………………………………………………………………………….. 7
2.研究意义……………………………………………………………………………………………….. 7
（三）国内外文献综述……………………………………………………………………………………. 8
1.国外文献综述………………………………………………………………………………………… 8
2.国内文献综述………………………………………………………………………………………… 8
（四）研究的主要内容……………………………………………………………………………………. 9
二、上市公司会计信息披露理论概述……………………………………………………………………. 9
（一）会计信息披露的含义和披露制度…………………………………………………………… 9
1.会计信息披露含义…………………………………………………………………………………. 9
2.会计信息披露制度……………………………………………………………………………….. 10
（二）会计信息披露的渠道和形式………………………………………………………………… 11
1.会计信息披露的渠道……………………………………………………………………………. 11
2.会计信息披露的形式……………………………………………………………………………. 11
三、上市公司会计披露及存在的问题……………………………………………………………. 12
（一）财务报告信息披露存在的问题…………………………………………………………….. 12
（二）会计信息披露监管中存在的问题…………………………………………………………. 15
四、上市公司会计信息披露问题的原因………………………………………………………………… 15
（一）内部原因…………………………………………………………………………………………….. 15
1.利益驱动……………………………………………………………………………………………… 15
2.内部治理结构不合理……………………………………………………………………………. 16
3.对会计准则的理解和执行不到位………………………………………………………….. 17
（二）外部原因…………………………………………………………………………………………….. 17
1.监管规则协调性有待完善…………………………………………………………………….. 17
2.监管主体功能未充分发挥…………………………………………………………………….. 18
3.建立健全法律法规体系加强惩罚力度…………………………………………………… 18
五、完善上市公司会计信息披露的对策建议…………………………………………………………. 19
（一）上市公司方面……………………………………………………………………………………… 19
1.严格遵守会计准则和信息披露准则………………………………………………………. 19
2.完善内部控制规范体系………………………………………………………………………… 19
3.加强诚信建设和企业自律…………………………………………………………………….. 19
（二）会计信息披露的监管方面……………………………………………………………………. 20
1.加强行政监管和自律监管的协调性………………………………………………………. 20
2.合理引入社会监督力量………………………………………………………………………… 20
3.完善证券市场法律责任制度…………………………………………………………………. 21
4.加大对信息披露违规的惩罚力度………………………………………………………….. 21
结 论……………………………………………………………………………………………………………….. 22
致 谢……………………………………………………………………………………………………………….. 24
参考文献……………………………………………………………………………………………………………. 26
