摘 要
财务通明度披露无论对于一个企业还是对于整个社会来说，都是非常重要的。财务透明度的第一生命是真实可靠、内容完整。 尤其是上市公司的财务透明度披露，更是投资者作出投资决策的最主要依据。财务透明度披露问题会严重影响到财务会计报告使 用者的正确判断。但是，在我国上市公司的财务透明度中，财务透明度披露问题的发生程度不低，已经演变成一种较严重的社会问题，危及到证券市场的正常发展，值得我们多加关注。新会计准则实施后，对财务透明度提出了更高的要求。信息披露制度的成熟程度是证券市场能否有效运转的基础，然而目前我国上市公司财务透明度披露中仍存在诸多问题，这些问题不仅损害了投资者的利益，还对我国经济的正常运转产生了不利影响，本文对上市公司财务透明度披露中存在的问题及原因进行剖析，并提出了相应的对策，希望对我国财务透明度披露体系的规范与完善、我国上市公司财务透明度质量的提高起到参考作用，以更好地保护广大投资者。
关键词：上市公司；财务透明度；信息披露；对策
The listed company financial transparency
Abstract
Disclose financial lit degrees both a business and for the society as a whole, are very important. Financial transparency is the first life of reliable, content integrity. Especially the financial transparency disclosure of listed companies, but also the main basis of investors to make investment decisions. Financial transparency disclosure problems will seriously affect the financial and accounting reports to make user to correct judgment. However, the financial transparency of listed companies in our country, the degree of financial transparency disclosure problems not low, has become a serious social problem, endanger the normal development of securities market, is worth our attention more. Since the implementation of new accounting standards of financial transparency put forward higher requirements. The mature degree of information disclosure system is the basis of the securities market can work, but the financial transparency disclosure of listed companies in our country still has many problems, these problems not only harm the interests of investors, also has negative influences on the normal operation of our country’s economy, in this paper, the problems existing in the financial transparency disclosure of listed companies and analyzes the reasons and puts forward the corresponding countermeasures, hope to improve and standardize the financial transparency disclosure system in our country, the listed companies in China have reference effect to promote the quality of financial transparency, to better protect investors.
目 录
摘要··········································································································· Ⅰ
Abstract······································································································ Ⅱ
1前言·········································································································· 1
1.1本文的实用价值及理论意义.············································································ 1.
1.2国内外研究现状综述 ···················································································· 2
1.2.1 国外研究现状 ························································································ 2
1.2.2 国内研究现状 ······················································································· 3
2 上市公司财务透明度披露概述······································································ 5
2.1财务透明度披露的含义·············································································· 6
2.2上市公司财务透明度披露的作用·································································· 7
2.3上市公司财务透明度披露的要求与内容························································ 7
3 上市公司财务透明度披露存在的问题····························································· 8
3.1财务透明度披露缺乏主动性······································································· 9
3.2财务透明度披露不真实·············································································· 9
3.3财务透明度披露不充分············································································ 10
3.4财务透明度披露不及时············································································ 10
3.5财务透明度披露的内容过于简单和抽象······················································ 11
4、解决上市公司财务透明度披露存在问题的对策············································· 12
4.1证券市场逐步实行上市保荐制度······························································· 12
4.2严格执法加大处罚不真实会计披露力度······················································ 12
4.3完善披露制度加强注会独立性·································································· 13
4.4改善股权结构完善评审制度明确市场机制·················································· 13
4.5加强国际领域的协调与合作······································································ 16
5 结论········································································································ 17
致谢··········································································································· 18
参考文献····································································································· 19
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