上市公司会计信息披露失真问题的研究

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1、AbstractThestockmarketisplayingsuchanimportantroleinmodemeconomythatitsdevelopment1evelhasbecomeanessentialcriterionoftheperlectionofanation’Smarketeconomyanditseconomicdevelopmentlevel．Inthepastdecade，ourcountry’Sstockmarkethasmadegreatcontributionstocollectingf

2、unds，optimizingresourceallocation，adjustingeconomicstructure，shiftingenterprisemechanismandpromotingeconomicdevelopment．However,sinceourstockmarketisstillatearlystage，manyproblemsrisetothesurfacewithitsdevelopment．OneofthemostseriousproblemiSthedistortionoftheacc

3、ountinginformationdisclosure，whichlessenstheresourceallocationefficiency,damagestheinvestors’interests，anddisturbstheorderandstabledevelopmentofourstockmarket．Therefore，itisinallurgentneedtosolvethisproblem．Basedupontheaboveunderstanding，thisthesisfirstmakesagene

4、ralintroductiontothisproblem．Then，usingthecollecteddata,itfurtheranalysestheexistingphenomenaandtheircausesbyadoptingqualitativeanalysisandgivingexamples．Finally,itoffersmeasuresandsuggestionsforsolvingthisproblem．Thisthesisconsistsofthefollowingfiveparts：Thefirs

5、tpartgivesadefinitionaccountingofinformationdisclosure．itsstandardsandfunction．analysestherelationshipbetweenmarketefficiencyandtllesystemofaccountinginformationdisclosure，andmakesaretrospectandsummaryofitshistoryandthecurrentoperatingsystem．Inthesecondpart，itfir

6、stdefineswhatthedistortionofaccountinginformationdisclosuremearls．Thenitstatesitsexistingformsinthecurrentstockmarket．nispartalsoshowsthenegativeeffectitbringsabout．Thethirdpartisasurveyconductedtogaininformationofhowwellthesmallandmediuminvestorsknow恤estockmarke

7、tforthisthesisiSwrittenintheirviewpoint．111efourthpart．aftermakingadeepanalysisaboutiteconomically,pointsoutthatthemajorcauseofthisproblemisthedistortedbehavioursofsecuritiesregulatorycommission，seniormanagementoflistedcompaniesandaccountingfirms．Basedupontheanal

8、ysismadeinthepreviousparts，thelastpartsputsforwardmeasuresandsuggestionsatmacro-andmicro—levelforadministratingthedistortionofaccountinginformationdisclosure．K