上市公司会计信息披露问题研究 (1)

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1、ABSTRACTAccountinginformationisthetieconnectinglistedcompanywithinvestors，creditorsandotherrelativeaspects，disclosingaccountinginformationinlistedcompanyisthefootstoneofthedevelopmentofsecuritymarket，itsqualityaffectstheinterestofinvestors、creditorsandtherelativeaspects，theoperationofsecuritymark

2、etandtheefficientconfigurationofresources．Thenormalizationofaccountinginformationdisclosureisveryhelpfultomaintainthesecuritiesmarket’Sorder,getridofcheatandmonopolizationandprotectthelegalfightofaccountinginformationusers．Therefore，researchingthedisclosureofaccountinginformationinlistedcompanyha

3、simportantsignificanceintheoryandinrealityforthesustainableandstabledevelopmentofchina’ssecuritiesmarket．Accountinginformationdisclosurehasbeenoneofthemostimportantinvestigationsinaccountingsincethen．Thisdissertationfocusesontheconditionofaccountinginformationdisclosure，analyzestheeconomicsFeason

4、thatinformationdisclosure，andresearchhowtoimprovethelistedcompanyaccountinginformationdisclosure．Firstofall，thedissertationillustratesanddefinestherelatedconceptsonaccountinginformationdisclosureoflistedcompany,introducestheaccountinginformationmodes，contentsandqualityrequirements，analyzestherela

5、ted．Secondly，thedissertationrepresentstheconditionsofaccountinginformationdisclosureandtheproblemsindisclosingaccountinginformationofourcountry,andliststhejeopardizesonthedistortionofaccountinginformation．Andtheproblemsalediscussedandanalyzedindifferentaspects．Andonthebasisofthose，theauthorperfor

6、msthedeepresearchonthereasonswithinthetwoaspects：externalfactors，intemalfactors．Finally,aimingattheproblemsandthereasons，theall—aroundandmulti—levelTcountermeasuresandadvicesaleputforwardwhichincludeexternalfactors，intematfactors．Keywords：listedcompany,accountinginformation，disclosureIl东北财经大学研究生学

7、位论文原创性声明本人郑重声明：此处所提交的博士／硕士学位论文《羔辛公司会冲j毒鱼猫锯，0星女西雾》，是本人在导师指导下，在东北财经大学攻读博士／硕士学位期间独立进行研究所取得的成果。据本人所知，论文I⋯缘已注明部分外不包含他人己发表或撰写过的研究成果，对本文的研究工作做出重要贡献的个人和集体均己注明。本声明的法律结果将完全由本人承担。作者签名：1≯、～7暑日期：≥彤年，r调，w日，。I■”东北财经大学研究生学位论文使用授权书《b，幸