河南科技大学管理学院毕业论文
上市公司会计信息质量的影响因素及改善研究
摘 要
近年来，上市公司的会计信息质量问题不断显现，这给资本市场、投资者以
及国家财产造成了巨大损失。正因如此，本文希望能够在分析上市公司会计信息质量现状和影响因素的基础上，找出会计信息质量问题的治理措施，保障证券市场的健康发展，保障各利益相关者的切身利益，保障市场经济改革的顺利进行。本文共分六个部分：第一部分阐述了上市公司会计信息质量问题的危害及研究的意义；第二部分阐明了上市公司会计信息质量的概念及特征；第三部分阐述了上市公司会计信息质量的现状以及存在的问题；第四部分对上市公司会计信息质量问题的原因进行了深层次分析，认为上市公司会计信息质量问题的内在因素是利益的驱动和股权结构的影响，外部因素是违规成本的低廉以及外部监管的不力。第五部分在上述理论分析、问题分析和原因分析的基础上，就改善上市公司会计信息质量，从完善公司治理结构、完善相关制度、完善相关法律、加强外部监管等方面提出了几点建议；第六部分对全文的理论观点进行了总结。
关 键 词：上市公司，会计信息，利益驱动，外部监管
I
河南科技大学管理学院毕业论文
ABSTRACT
In recent years, the quality problems of listed company's accounting information continues to appear, which caused huge losses of capital market, investors and state property. For this reason, The aim of this thesis is to find out the effective measures to ensure the quality of accounting information based on the analysis of the quality of the accounting information at present for the listed company and the influential factors . Thus ensure the healthy development of the securities markets, the benefits of the shareholders related and finally guarantee the successful implementation of market economic system reform. This article is divided into six parts: The first part describes the problem of accounting information of listed companies and The implications of the research ; second part of the accounting information of listed companies to clarify the concept of quality and features; The third part discusses the quality of accounting information of listed companies current situation and existing problems; fourth part of the accounting information of listed companies because of quality problems were deep-level analysis, that the quality of accounting information of listed companies the intrinsic factor is driven by interests and equity structure, the external factor is the cost of non-compliance low and weak external supervision. The fifth part in the above theoretical analysis, problem analysis and reasons based on the analysis to improve the quality of accounting information of listed companies, from improving corporate governance structure, improve the relevant system, improve relevant laws, the strengthening of external supervision put forward several suggestions; Part VI of the full text of a summary of the theoretical point of view.
KEY WORDS：listed companies ,accounting information
the benefit drive , external regulation
II
河南科技大学管理学院毕业论文
目 录
前 言 .............................................. 1 第1章 上市公司会计信息质量的理论概述 .................... 2
1.1 上市公司会计信息质量的概念.......................................................................... 2 1.2 上市公司会计信息质量的特征.......................................................................... 3
第2章 上市公司会计信息质量的现状及问题 .................. 4
2.1 上市公司会计信息质量的现状.......................................................................... 4 2.2 上市公司会计信息质量存在的问题 ................................................................. 4 2.3案例分析 ............................................................................................................... 6
第3章 上市公司会计信息质量的影响因素分析 ................ 7
3.1 企业的内部影响因素主要有以下几种： ......................................................... 7 3.1.1 公司利益的驱动........................................................................................... 7 3.1.2股权结构的影响............................................................................................ 8 3.1.3内部监控的不力............................................................................................ 8 3.2 企业的外部影响因素主要有以下几种： ......................................................... 9 3.2.1违规成本的低廉............................................................................................ 9 3.2.2政府监管的不力............................................................................................ 9 3.2.3注册会计师独立性的缺乏 ........................................................................... 9 3.2.4中介机构被利益捆绑.................................................................................. 10 3.2.5 会计准则和会计核算本身存在的局限性 ................................................ 10
第4章 上市公司会计信息质量的改善研究 ................... 11
4.1 强化上市公司内部监管体制............................................................................ 11 4.2 构建政府监管、行业自律和社会监督三位一体的立体监管框架 ............... 12 4.3 严格执法．加大处罚力度................................................................................ 13 4.4 发展和完善注册会计师审计制度.................................................................... 13 4.5 建立上市公司会计信息披露信用评估制度 ................................................... 13 4.6 规范和完善会计准则，尽量减少其本身的不确定性 ................................... 14
结 论 ............................................. 15 参考文献 ............................................ 16
III
河南科技大学管理学院毕业论文
致 谢 ............................................. 17
IV