我国上市公司会计信息披露监管问题对策的研究.pdf

University Code 10125 Major Code 120201 Shanxi University of Finance & Economics Thesis for Master’s Degree Title Countermeasures Study on Supervision of Accounting Information Disclosure of Listed Company in China Name Wang Junying Major Accounting Research Orientation Financial Accounting School Accounting College Tutor Zhao Xinshun March 18th，2015 1 学位论文原创性声明学位论文原创性声明 本人郑重声明：所呈交的学位论文，是本人在导师的指导下，独 立进行研究工作所取得的成果除文中已经注明引用的内容外，本论 文不包含任何其他个人或集体已经发表或撰写过的作品成果。

对本文 的研究所做出重要贡献的个人和集体，均已在文中以明确方式标明 本人完全意识到本声明的法律结果由本人承担 学位论文作者签名： 日期： 年 月 日 1 学位论文版权使用授权书学位论文版权使用授权书 本学位论文作者完全了解学校有关保管、使用学位论文的规定， 同意学校保留并向国家有关部门或机构送交论文的复印件和电子版， 允许论文被查阅和借阅本人授权山西财经大学可以将本学位论文的 全部或部分内容编入有关数据库进行检索，可以采用影印、缩印或扫 描等复制手段保存和汇编本学位论文 本学位论文属于保密□，不保密□在 年解密后适用本授权 书 （请在以上方框内打“√”） 学位论文作者签名： 指导教师签名： 日期： 年 月 日 日期： 年 月 日山西财经大学硕士学位论文 1 摘 要 真实、完整、及时的进行会计信息披露有助于缓解证券市场中参与各方之间信息不对称现象和促进资源优化配置然而，在现实经济生活中，上市公司虚假、不及时等违规信息披露行为却接连发生，一定程度上也折射出在信息披露监管中存在一些问题为提高信息披露监管质量，维护证券市场的健康发展和保护投资者的利益，本文认为有必要继续进一步深层次分析与研究信息披露监管问题。

本文主要采用规范分析法进行分析，首先通过对信息不对称理论、有效市场理论以及公共产品理论的详细阐述来为本文研究上市公司信息披露监管问题提供理论依据其次，阐述并分析了当前我国上市公司信息披露监管现状，一方面描述了在信息披露监管方面取得的成就，另一方面也论证得出现实中存在监管问题，监管存在的主要问题有企业内部监管乏力、注册会计师审计监督失力、证监会及交易所监管力度不足三方面并从这三个角度一一对应探析造成监管存在问题的深层次原因，具体包括：第一，导致内部监管乏力的原因主要有股权结构不合理、独立董事和监事会职能冲突第二，导致注册会计师审计监督失力的原因主要有注册会计师执业素质不高、扭曲的审计关系及审计模式不合理第三，导致证监会及交易所监管不足的原因主要有证监会及交易所职权配置不合理、监管专业力量不足及与信息披露相关的民事法律责任体系不完善等最后，就监管问题的成因及其他方面的考虑，提出相关治理对策相关对策主要包括：第一，完善公司内部治理结构具体相关对策包括大力发展机构投资者、调整现有监管模式及完善独立董事和监事会制度第二，强化注册会计师审计监督具体相关对策包括提高注册会计师执业素质、树立正常的审计委托关系及改进审计模式。

第三，改进政府监管具体相关对策包括合理配置监管权、增强监管专业力量和完善多元化投资者保护和赔偿制度第四，强化社会监督具体相关对策包括建立新闻媒体或记者黑名单制度和引入吹哨人制度 关键词：上市公司，信息披露监管，相关对策 我国上市公司会计信息披露监管问题的对策研究 2 山西财经大学硕士学位论文 3 ABSTRACT True, complete and timely accounting information disclosure will help ease information asymmetry between participants in the securities market and promote the optimal allocation of resources. However, in the real economic life, the listed company illegal information disclosure of false or not in time behavior has occurred successively. To some extent, it also reflects some problems existing in the information disclosure supervision. In order to improve the quality of information disclosure supervision, maintain the healthy development of securities market and protect the interests of investors, it is necessary to continue to discuss and research supervision of accounting information disclosure of listed companies. This paper mainly adopts the normative analysis method to analysis. First of all, through describing the information asymmetry theory, efficient market theory and the theory of public goods in detail for this study to provide theoretical basis for supervision of information disclosure of listed companies. Secondly, the paper expounds and analyzes the current status of the listed company information disclosure supervision in our country, on the one hand, it describes the achievements in information disclosure supervision , on the other side, it also demonstrates supervisory problems that exist in the reality, this paper expounds the main problems of supervision which have three aspects.These are internal desupervision, certified public accountants audit supervision power, the securities and futures commission and the stock exchange supervision. And one to one correspondence from the angle of the three analysis the deep reasons of regulatory problems, Specific including: First, the causes of internal desupervision mainly have unreasonable equity structure, main functions of independent directors and board of supervisors conflict. Second, the causes of certified public accountants audit supervision power loss mainly have professional quality which is not high, the distortion of certified public accountants audit relationship and the unreasonable audit mode.Third, the causes of the securities and futures commission and exchange supervisory deficiencies mainly have exchange authority allocation that is not reasonable, lack of supervisory professional and civil legal responsibility related to information disclosure system is imperfect, and so on.Finally, through describing the accounting information disclosure of listed companies in our country supervision and 我国上市公司会计信息披露监管问题的对策研究 4 various causes were analyzed, and the main problems in this paper, from the several aspects to improve the public company accounting information disclosure supervision and relevant countermeasures are put forward. Relevant countermeasures mainly include: First, improve the internal governance structure. Specific related countermeasures include vigorously developing institutional investors and adjusting the exist supervisory model construction and improving the system of independent directors and board of supervisors. Second, strengthen the certified public accountants audit supervision. Specific related countermeasures include improving the quality of the certified public accountant。