新三板挂牌企业会计信息披露研究
摘要：我国新三板市场作为多层次资本市场的重要组成部分，是中国证券监督管理委员会统一监管的全国性证券交易场所，强调以信息披露为中心，新三板挂牌企业需保证信息披露的真实、准确、完整。2013年12月，国务院下发《关于全国中小企业股份转让系统有关问题的决定》，境内符合条件的股份公司均可通过主办券商推荐在全国股份转让系统挂牌。截至2016年4月底，新三板挂牌企业多达69405家。伴随着越来越多的中小企业实现新三板挂牌，信息披露问题日益增多，特别是会计信息披露方面。尽管全国中小企业股份转让系统近期发布了一系列文件对挂牌企业的信息披露予以指导和规范。但新三板挂牌企业的信息披露问题，尤其在会计信息披露方面的问题日益增多，因此对挂牌公司会计信息披露问题的研究具有重要的理论和实践意义。
新三板市场的合理信息披露制度，特别是保证会计信息披露真实、准确、完整，有利于提高市场的公开透明度，规范新三板市场行为，形成良好有序的市场秩序，保护投资者的合法利益。由于新三板挂牌企业在会计信息披露方面存在不真实、不准确、不及时、不规范和不完整等一系列问题，因此新三板会计信息披露的相关要求和规则尚需不断完善。新三板挂牌企业会计信息披露应强调信息披露的强制性与自愿性相结合的原则，并适当凸显挂牌企业的个性化与差异化。新三板挂牌企业应坚持以信息披露为中心的宗旨，切实提高信息披露的质量。希望本文的研究成果对于我国的企业有所发展。
关键词：新三板；挂牌企业；信息披露；研究建议
Abstract: China’s new third market as an important part of the multi-level capital market, is Chinese Securities Regulatory Commission unified supervision of the national securities exchange, emphasis on information disclosure as the center, the new board listed companies to ensure that the information disclosed is true, accurate and complete. In December 2013, the State Council issued “on issues related to the National SME share transfer system”, meet the conditions of the shares within the company can be recommended by hosting the broker listed in the national share transfer system. At the end of April 2016, three new board listed companies up to 69405. With more and more small and medium enterprises to achieve the new three board listing, the issue of information disclosure is increasing, especially in terms of accounting information disclosure. Although the National SME share transfer system recently released a series of documents to guide the disclosure of listed companies and norms. However, the information disclosure of the new three board listed companies, especially in the accounting information disclosure problems are increasing, so the study of accounting information disclosure of listed company has important theoretical and practical significance.
Reasonable information disclosure system of the new third board market, especially to ensure the accounting information disclosed is true, accurate and complete, to increase the transparency of the market, the new board regulate market behavior, formed a good market order, protect the legitimate interests of investors. Due to the presence of untrue, inaccurate, not timely, not standardized and complete a series of problems such as the new board listed companies in the accounting information disclosure, so the rules and requirements of the new board of accounting information disclosure still need to constantly improve. The new three board listed companies accounting information disclosure should emphasize the principle of mandatory and voluntary disclosure of information, and highlight the personality and differentiation of listed companies. Three new board listed companies should adhere to the purpose of information disclosure as the center, and effectively improve the quality of information disclosure. Hope that the research results of this paper for the development of enterprises in china.
Key words: three new board; listed companies; information disclosure; research proposals
1绪论…………………………………………………………………………………………………………………….. 1
1.1选题的背景………………………………………………………………………………………………… 1
1.2研究意义……………………………………………………………………………………………………. 2
2新三板市场会计信息披露的现状………………………………………………………………………….. 2
3新三板挂牌企业的会计信息披露存在问题……………………………………………………………. 4
3.1挂牌企业会计信息披露失真……………………………………………………………………….. 4
3.3新三板市场会计信息披露不及时………………………………………………………………… 5
3.4会计信息披露制度不健全…………………………………………………………………………. 6
4.完善我国新三板市场会计信息披露的对策研究…………………………………………………….. 6
4.1坚持信息披露的强制性与自愿性相结合、共性与个性相统一的原则…………… 6
4.1.1根据分层管理，分层设计新三板市场会计信息披露制度标准……………. 6
4.1.2坚持信息披露的强制性与自愿性相结合……………………………………………. 8
4.1.3坚持以投资者需求为导向进行信息披露……………………………………………. 8
4.2新三板市场参与主体各司其职，提高信息披露质量……………………………………. 9
4.2.1挂牌企业进一步完善公司治理结构…………………………………………………… 9
4.2.2主办券商强化持续督导责任……………………………………………………………… 9
4.2.3审计机构提高对企业会计信息披露质量的服务水平………………………… 10
参考文献………………………………………………………………………………………………………………. 12
辞谢……………………………………………………………………………………………………………………… 13
