中國(guó)上市公司會(huì)計(jì)信息披露現(xiàn)狀研究.pdf

1、Y^771956學(xué)枝代碼=10246學(xué)≈012025095後里大擎碩士學(xué)位論文中國(guó)上市公司會(huì)計(jì)信息披露現(xiàn)狀研究系(所)：專(zhuān)業(yè)：姓名：指導(dǎo)教師：完成日期：管理學(xué)院會(huì)計(jì)學(xué)張瑰徐志翰副教授2004年11月5日中國(guó)E市公司會(huì)計(jì)信息披露現(xiàn)狀研究AbstractThesecuritymarkethasplayedanactiveroleintheestablishmentofsocialistmarketeconomicsystem，impleme

2、ntingtheefficientallocationofeconomicresourcesandpromotingtheestablishmentofmodementerprisesystemHowevertheefficiencyofthesecuritymarketisbasedonthesystemofthedisclosureofinformationaboutthelistedcorporationTheinformatio

3、ndisclosedbyalistedcorporationismainlyaccountinginformationorotherinformationwhichisincloserelationtoaccountinginformationRealizingthataccountinginformationisthemaincontentofthedisclosedinformation，theestablishmentofaper

4、fectsystemofthedisclosureofaccountinginformationbecomestheoneoftheprerequisitesthatmakessurethatpublicsecuritytransactionsareperformedinanopen，fairjustmarketIfthisistrue，whataboutoursystemandpracticeaboutthedisclosureofa

5、ccountinginformationIfthereexistsomequestionsHowtesolveitThesearequestionstobeansweredinthiSarticleThepaperisdividedintofourparts：First，theauthorintroducedsomeprimaryknowledgeaboutaccountinginformationandaccountinginform

6、ationdisclosure，endingupwithstudyingitsbasicstandardsInchapter2，theauthordescribedtheframeandbasicstructureofthesystemofaccountinginformationdisclosureandhadacontrastbetweenAmericanandChineseinformationdisclosuresystemin

7、termsofitsbasicstructureTheninthethirdpart，theauthordiscussedthestatusquoaboutaccountinginformationdisclosureofChineselistedcorporationsintermsofitscontent，timeandmeansLast，thearticlemainlydisclosedthefimdamentalreasonsl