摘 要
随着资本市场的快速发展，上市公司的数量和规模都在逐步扩大，其竞争能力也在不断增强，总体信息披露的质量也得到了改善，这对整个股票市场都起到了很好的推动作用。然而，目前我国上市公司的信息披露存在着诸多问题，其中存在着许多不健全的信息披露制度，存在着大量的违法和违规行为。在此背景下，本文对我国证券市场的信息披露进行了深入的研究与分析，并对其存在的问题进行了探讨，并提出了相应的对策和改进意见。
关键词：上市公司 信息披露 规范
Abstract
With the rapid development of the capital market, the number and scale of listed companies are gradually expanding, their competitiveness is also increasing, and the overall quality of information disclosure has also been improved, which has played a good role in promoting the entire stock market. However, there are many problems in the information disclosure of listed companies in China at present, including many imperfect information disclosure systems and a large number of illegal and illegal behaviors. In this context, this paper has conducted in-depth research and analysis on the information disclosure of China's securities market, and discussed its existing problems, and put forward corresponding countermeasures and improvement suggestions.
Key words:listed company Information disclosure standard
目 录
摘 要 I
Abstract II
1 绪论 - 1 -
1.1 研究背景 - 1 -
1.2 研究意义 - 1 -
2 信息披露的内涵 - 2 -
2.1 信息披露的含义 - 2 -
2.2 信息披露的基本要求 - 2 -
2.3 上市公司信息披露的内容 - 4 -
3 我国上市公司信息披露存在的问题 - 5 -
3.1 信息披露中违背原则的问题 - 5 -
3.2 上市公司内部治理结构不合理 - 6 -
3.3 公司外部监管环境存在缺陷 - 7 -
4 规范完善我国上市公司信息披露的对策 - 8 -
4.1 加强会计理论的研究,完善会计准则的制定 - 8 -
4.2 制定完善的信息披露法规体系 - 8 -
4.3 加强上市公司外部环境建设 - 9 -
5 结论 - 10 -
参考文献 - 12 -
致 谢 - 13 -
随着资本市场的快速发展，上市公司的数量和规模都在逐步扩大，其竞争能力也在不断增强，总体信息披露的质量也得到了改善，这对整个股票市场都起到了很好的推动作用。然而，目前我国上市公司的信息披露存在着诸多问题，其中存在着许多不健全的信息披露制度，存在着大量的违法和违规行为。在此背景下，本文对我国证券市场的信息披露进行了深入的研究与分析，并对其存在的问题进行了探讨，并提出了相应的对策和改进意见。
关键词：上市公司 信息披露 规范
Abstract
With the rapid development of the capital market, the number and scale of listed companies are gradually expanding, their competitiveness is also increasing, and the overall quality of information disclosure has also been improved, which has played a good role in promoting the entire stock market. However, there are many problems in the information disclosure of listed companies in China at present, including many imperfect information disclosure systems and a large number of illegal and illegal behaviors. In this context, this paper has conducted in-depth research and analysis on the information disclosure of China's securities market, and discussed its existing problems, and put forward corresponding countermeasures and improvement suggestions.
Key words:listed company Information disclosure standard
目 录
摘 要 I
Abstract II
1 绪论 - 1 -
1.1 研究背景 - 1 -
1.2 研究意义 - 1 -
2 信息披露的内涵 - 2 -
2.1 信息披露的含义 - 2 -
2.2 信息披露的基本要求 - 2 -
2.3 上市公司信息披露的内容 - 4 -
3 我国上市公司信息披露存在的问题 - 5 -
3.1 信息披露中违背原则的问题 - 5 -
3.2 上市公司内部治理结构不合理 - 6 -
3.3 公司外部监管环境存在缺陷 - 7 -
4 规范完善我国上市公司信息披露的对策 - 8 -
4.1 加强会计理论的研究,完善会计准则的制定 - 8 -
4.2 制定完善的信息披露法规体系 - 8 -
4.3 加强上市公司外部环境建设 - 9 -
5 结论 - 10 -
参考文献 - 12 -
致 谢 - 13 -
