导　　师： 张光宇

学科专业： L0202

授予学位： 硕士

作　　者： ;

机构地区： 广东工业大学

摘　　要： 文章首先对中外证券市场会计信息披露制度进行比较,找出中国证券市场会计信息披露制度体系的差距与不足;然后比较中国上市公司会计信息披露的标准—企业会计制度与国际会计准则的不同;接着阐述中国与国外上市公司会计信息披露监管的实际效果,分析中国会计信息披露监管效果不佳的原因,找出问题所在;最后针对不同的问题提出相应的政策建议和改进措施. In December 2001, our country becomes the official member of WTO .It means that the open of security market will accept fundamental law frame of the WTO restriction. Accounting information disclosure system is the core and foundation of security market. The security market open is certainly required that the information disclosure system is still more improved and transparent. But now in the domestic and abroad security markets, the accounting information disclosure system of the listed companies has much problems, especially lots of artificial and false financial information. It vacillates the investors' faith to the capital market. This paper firstly compares the Sino-foreign accounting information disclosure system, standards of the Chinese business accounting system to the international accounting standards, and the supervision to the information disclosure system of the listed companies in domestic and overseas security market. The more significant problem is the listed corporations interior control system general weak .This is the source to create artificial and false financial information , yet not arouse the ample recognition of the listed corporations In the days to come our country ought to strengthen the information disclosure system constructs. The accountancy norm ought to speed up adapting to the international standards . The listed corporation ought to amplify the function of interior control to monitor and administer. This paper is divided into six chapters in all : Chapter One is an introduction. Dissertation's writing background and research status of the accounting information disclosure in the home and abroad are introduced. Chapter Two is to analyze the information disclosure system in our country. By means of valid market assumption it finds validity of the capital market against the information disclosure presents very powerful positive correlation , and then analyzes in the external

关 键 词： 信息披露制度 会计信息披露 上市公司 世界贸易组织

领　　域： [经济管理—金融学]