摘 要
随着经济全球化进程的加快，中美两国资本市场互动日益频繁，会计信息披露作为投资者获取公司信息的重要途径，在不同制度背景下呈现出显著差异。本研究旨在比较中美上市公司会计信息披露的特点、模式与监管机制，通过文献综述、案例分析和实证研究相结合的方法，选取沪深两市与纽约证券交易所具有代表性的样本企业，从披露内容、频率、方式及透明度等维度进行系统对比。研究发现，中国上市公司在政府主导下逐步完善信息披露体系，强制性披露要求较高；美国则更强调市场化原则，注重自愿性信息披露，且披露内容更为详尽具体。此外，中国上市公司信息披露质量受内部治理结构影响较大，而美国则依赖于成熟的外部监督机制。本研究创新性地构建了基于两国制度环境差异的会计信息披露评价框架，为跨国投资决策提供理论依据，也为完善我国会计信息披露制度提供了有益借鉴，有助于推动资本市场的国际化进程与健康发展。
关键词：会计信息披露 中美比较 资本市场
Abstract
With the acceleration of economic globalization, the interaction between the capital markets of China and the United States has become increasingly frequent. As an essential channel for investors to obtain corporate information, accounting information disclosure exhibits significant differences under distinct institutional backgrounds. This study aims to compare the characteristics, models, and regulatory mechanisms of accounting information disclosure between listed companies in China and the United States by integrating literature review, case analysis, and empirical research. Representative sample firms from both the Shanghai and Shenzhen Stock Exchanges and the New York Stock Exchange were selected for a systematic comparison across dimensions such as disclosure content, frequency, methods, and transparency. The findings indicate that Chinese listed companies, under government leadership, have gradually improved their information disclosure systems with higher requirements for mandatory disclosures; in contrast, the United States places greater emphasis on market principles, focusing on voluntary disclosures with more detailed and specific content. Furthermore, the quality of information disclosure in Chinese listed companies is significantly influenced by internal governance structures, whereas the United States relies on mature external oversight mechanisms. Innovatively, this study constructs an evaluation fr amework for accounting information disclosure based on the institutional environmental differences between the two countries, providing theoretical support for cross-border investment decisions and offering valuable references for improving China's accounting information disclosure system, thereby promoting the internationalization and healthy development of capital markets.
Keyword:Accounting Information Disclosure China-US Comparison Capital Market
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 2
2会计信息披露制度比较 2
2.1法律法规框架对比 2
2.2会计准则体系差异 3
2.3监管机制特点分析 3
3信息披露内容与形式比较 4
3.1财务信息透明度对比 4
3.2非财务信息披露范围 4
3.3披露渠道与方式差异 5
4信息披露质量与影响因素比较 5
4.1信息可靠性评估 5
4.2市场反应性分析 6
4.3影响信息披露质量的因素 6
结论 7
参考文献 9
致谢 10
