我國上市公司會計信息披露的經(jīng)濟分析.pdf

1、華中師范大學碩士學位論文我國上市公司會計信息披露的經(jīng)濟分析姓名：李巧貴申請學位級別：碩士專業(yè)：政治經(jīng)濟學指導教師：曹陽2000.5.1AbstractAccountinginformationconstitutesthemainpartofthepublicinlbrmationforlistedcompaniesinourcountryInvestors，astheosersofpublicinformation，muchcareab

2、outtheopennessofinformationdisclosureFromtheperspectiveoflnvestorsinvestnrentefficiencyiSindirectproportiontotilelcadandauthenticityoftheinformationWiththedevelopmentofstockmarketinourcountryrelevantlawshavebeendrawntegu

3、latethecontentsandfb|insofpublicinformationIlowcver，i11recentyears，thereappearSCl’inusploblenlsjnthepublicinli’nlatiollI0rlistedcompanieswhichIlasatltacle(IIIleattentionIiOlnaI|snciaIshall[1iltIbeconleamatterof‘publicCon

4、cclnThepresentthesistirstprovklcsaIheorcticaISLII’vcytotilelCCOtnllillginformationanddisclosureregulations’fhentileauthorlOCtlsesonthenecessityandtheoreticaIfoundationofdisclosu|’cregulationsItiSin’OllOSC(1tlmttileUUfair

5、nessinthestockmarketcanllotbeeliminatedwithoutapplyingtiledisclosureregulationsintotheinformationdisclosureTheIattersectionoftiffschapterprovidesahistoricalrevieWtothedevelopmentofdisclosureregulationsinourcountryTheseco

6、ndpartofthethesisiSthecaseanalysisThethreemaiorfinancialstatementsofsomelistedcompanies，ie，tilestatemeutofassetsandllabilities，thebalancesheetandcashflowsheet，areanalyzed，whichcallbeusedbytileiuveslorstoperceiveandevalua

7、tetheoperationsituationandassetsconditionHowever，becauseofthepoorqualityoftheinvesllnelltconmmnityandtileinconlpleteuessol’inf01‘mat|ondisclosure，investol‘smayeasilynlisevah|atetileinvcstmentw|h|coftilelisledcompaniesThe

8、relbre，tileauthor’advocatestl|ati11vesIoIsshouldgiveascientificunderstandingtotileaccountingillfol’nrationa|ldapplyilililt)theevah|ationofJhlancialsitualioilingcniuuslyAny10lmulizationofIhcaccuutttillginformationmustbeav

9、oidedInthelastpartofthepaper，tileauthorbeginswithtileintrodt|ctiontotileCUI，Ientsituationofaccountinginformationdisclosureinourcouutry1tiSfoundthatlhlseprofitisthemajorpartofaccountinginformationuntrueness，whicbpenetrate

10、sintothewholeprocessoflistingTheauthortendstoexplorethereasonsforthelhlsilicationofaccomltingstatenlentinlisledcompaniesandanalyzesfiolnth|ecaspects，thatiS，institution，operationandeleativeaccounting‘fhethesisendswiththec