上市公司自愿性财务信息披露存在的问题研究

论文总字数：24700字

摘 要

在全球化经济迅速发展的背景下，我国上市公司的融资及经营范围从国内不断地向国际市场扩张，面对的利益相关者越来越多，投资者对信息的需求也越来越多样化，强制性披露的信息已无法满足投资者的需要。因此自愿性财务信息的披露也就显得愈发重要。研究当前上市公司自愿性财务信息披露存在的问题，对于我国融资市场的规范化、国际化具有重要理论意义。

本文首先使用了文献研究法，对上市公司自愿性财务信息披露的研究背景、目的和意义、思路及内容、全文结构框架进行了分析和介绍。之后是有关理论的概述，主要是对自愿性财务信息披露的概念进行介绍，以便后续展开理论研究，并通过查阅有关文献资料和调查研究，探寻自愿性财务信息披露的特点、原则、要求等。在提出和解决问题的部分，本文主要采用了图表法、比较法、归纳法等研究方法，结合我国当前自愿性财务信息披露的现状进行了研究和分析，并就欧美国家自愿性财务信息披露的有关理论及实践进行了对比研究。最后结合我国实际情况，探寻完善我国自愿性财务信息披露、促进我国资本市场发展的可行之道，提出建议，得出结论。

通过调查研究发现，我国上市公司自愿性财务信息披露主要存在的问题为：披露的意愿不强、内容不充分、相关性不高、质量不高。基于我国国情和具体情况，为完善我国自愿性财务信息披露，本文总结了几点可行性建议，分别为：培育有效的会计信息需求主体、建立上市公司自愿性财务信息披露激励约束机制、加快我国上市公司自愿性财务信息披露法规建设、加强监管。这些建议有助于促进我国自愿性财务信息披露的规范化发展及资本市场信息透明度的提高，促进我国融资市场不断完善。

关键词：上市公司；财务信息；自愿性财务信息披露；资本市场

Research on the Problems of Voluntary Financial Information Disclosure of Listed Companies

Abstract

Under the background of rapid development of global economy, the financing and business scope of Listed Companies in China has been expanding from domestic to international market. More and more stakeholders are facing, and investors"deman d for information is becoming more and more diversified. Mandatory disclosure of information can no longer meet the needs of investors. Therefore, voluntary disclosure of financial information is becoming more and more important. It is of great theoretical significance for the standardization and internationalization of China"s financing market to study the existing problems of voluntary financial information disclosure of listed companies.

Firstly, this paper uses literature research method to analyze and introduce the research background, purpose and significance, ideas and contents, and the full text structure framework of voluntary financial information disclosure of listed companies. Then is the summary of relevant theories, mainly introduces the concept of voluntary financial information disclosure, in order to carry out theoretical research in the future, and through consulting relevant literature and research, explore the characteristics, principles and requirements of voluntary financial information disclosure. In the part of putting forward and solving the problems, this paper mainly adopts the methods of chart, comparison and induction, studies and analyses the current situation of voluntary financial information disclosure in China, and makes a comparative study on the relevant theories and practices of voluntary financial information disclosure in European and American countries. Finally, according to the actual situation of our country, we explore the feasible ways to improve our voluntary financial information disclosure and promote the development of our capital market, put forward suggestions and draw conclusions.

Through investigation and research, we find that the main problems of voluntary financial information disclosure of Listed Companies in China are: weak willingness to disclose, inadequate content, low relevance and low quality. Based on China"s national conditions and specific conditions, in order to improve voluntary financial information disclosure in China, this paper summarizes several feasible suggestions, which are: cultivating effective demand subjects for accounting information, establishing incentive and restraint mechanism for voluntary financial information disclosure of listed companies, speeding up the construction of voluntary financial information disclosure laws and regulations of Listed Companies in China, and strengthening supervision. These suggestions are helpful to promote the standardization of voluntary financial information disclosure and the improvement of information transparency in capital market, and to promote the continuous improvement of China"s financing market.

Keywords: Listed company; financial information;Voluntary Financial Information Disclosure；capital market

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究内容 2

1.4 研究方法 2

1.5 论文框架 3

第二章 文献综述 4

第三章 上市公司自愿性财务信息披露基本理论 6

3.1 上市公司自愿性财务信息披露的概念及方式 6

3.1.1自愿性财务信息披露的概念 6

3.1.2自愿性财务信息披露方式 7

3.2 上市公司自愿性财务信息披露的特点 7

3.3 上市公司自愿性财务信息披露应遵循的原则 7

第四章 我国上市公司自愿性财务信息披露存在的问题及成因分析 9

4.1 上市公司自愿性财务信息披露存在的问题 9

4.1.1 自愿性财务信息披露的意愿不强 9

4.1.2 自愿性财务信息披露的内容不充分 9

4.1.3 自愿性财务信息披露的相关性不强 10

4.1.4 自愿性财务信息披露的质量不高 11

4.2 上市公司自愿性财务信息披露存在问题的成因分析 11

4.2.1 投资者对自愿性财务信息的需求不高 11

4.2.2 自愿性财务信息披露缺乏完善的监管体系 11

4.2.3 管理层自愿性财务信息披露的行为缺乏激励 12

第五章 国外上市公司自愿性财务信息披露借鉴及启示 13

5.1 欧美自愿性财务信息披露规则研究 13

5.1.1 AICPA自愿性披露的建议 13

5.1.2 IASC无形资产披露标准 13

5.1.3 ISEA利益相关者报告专业标准 13

5.2 欧美自愿性财务信息披露原则研究 14

5.2.1披露规则异同共存 14

5.2.2关注利益相关者 14

5.2.3 强调企业社会责任 14

5.2.4突出定性信息补充作用 14

5.3 国外上市公司自愿性财务信息披露对我国的启示 15

5.3.1加强对我国自愿性财务信息披露内容的规范 15

5.3.2创建多层次、多渠道的自愿性信息披露方式 15

5.3.3建立自愿性信息披露激励和约束机制 15

5.3.4完善免责制度 16

第六章 解决存在问题的措施及建议 17

6.1 建立上市公司自愿性会计信息披露激励约束机制 17

6.1.1完善上市公司的内部治理机构 17

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