会计信息透明度对中小股东权益保护的影响 -会计学专业

摘要

在现代资本市场中，会计信息透明度对于保护中小股东权益、提升市场效率和公平性具有至关重要的作用。进一步分析了会计信息透明度的实践意义，如提高资本市场效率、促进投资者信心、降低企业融资成本和强化外部监督。第四章详细讨论了透明度不足对中小股东权益的威胁，包括信息不对称导致的决策失误、财务报告不透明增加的投资风险、内部人控制与利益输送，以及市场信心下降与股价波动等问题。这些问题的存在，不仅损害了中小股东的利益，也影响了资本市场的健康发展。针对这些问题，第五章提出了提高会计信息透明度的策略建议。包括完善信息披露法规与准则、强化监管机构的执行力度和设定关键信息的强制披露标准、提高财务报告的准确性和透明度、通过采用国际财务报告准则、提升审计质量与独立性，以及引入会计估计的不确定性披露。

关键词：会计信息透明度中小股东权益信息不对称

Abstract

In the modern capital market, the transparency of accounting information plays a vital role in protecting the rights and interests of minority shareholders and improving market efficiency and fairness. It further analyzes the practical significance of accounting information transparency, such as improving capital market efficiency, promoting investor confidence, reducing enterprise financing cost and strengthening external supervision. The fourth chapter discusses in detail the threat of lack of transparency to minority shareholders' rights and interests, including decision-making errors caused by information asymmetry, investment risks increased by opaque financial reports, insider control and benefit transmission, as well as market confidence decline and stock price fluctuations. The existence of these problems not only damages the interests of minority shareholders, but also affects the healthy development of the capital market. In view of these problems, Chapter 5 puts forward some suggestions on how to improve the transparency of accounting information. These include improving disclosure regulations and standards, strengthening regulatory enforcement and setting mandatory disclosure standards for key information, improving the accuracy and transparency of financial reporting, enhancing audit quality and independence through the adoption of IFRS, and introducing uncertainty disclosure in accounting estimates.

Keyword:Accounting information Transparency Minority shareholders' rights and interests Information asymmetry

1绪论 1

1.1研究背景及意义 1

1.2国内外研究现状 1

1.3研究目的 1

2会计信息透明度的理论影响 1

2.1透明度与信息不对称的关系 1

2.2对中小股东决策的影响机制 2

2.3透明度与市场信心的构建 2

3会计信息透明度的实践意义 2

3.1提高资本市场的效率与公平性 2

3.2促进投资者信心与市场参与度 3