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湖北经济学院法商学院

毕业论文(设计)

题目：我国上市公司自愿性信息披露现状分析及

专 业： 会计学（注册会计师方向）

系（部）： 会计系

年 级： 注会08401

学 号： 0840120130

姓 名： 徐芃

指导教师：

职 称：

湖北经济学院法商学院教务部 制

目 录

摘要 ................................................................... 4

ABSTRACT ............................................................... 5

一、导论 ............................................................... 7

（一）研究目的及意义 ................................................ 7

（二）国内外文献综述 ................................................ 8

（三）研究基本思路和方法 ........................................... 11

二、我国上市公司自愿性信息披露的现状分析 .............................. 12

（一）自愿性信息披露的数量分析 ..................................... 12

（二）自愿性信息披露的质量分析 ..................................... 13

（三）自愿性信息披露的综合视角分析 ................................. 14

三、我国上市公司自愿性信息披露存在的问题 .............................. 15

（一）自愿性信息披露内容参差不齐 ................................... 15

（二）自愿性信息披露质量不高且披露不规范 ........................... 15

（三）上市公司尚未形成社会责任意识 ................................. 16

（四）投资者的素质有待提高 ......................................... 17

四、我国上市公司自愿性信息披露存在问题的原因分析 ...................... 18

（一）我国的信息披露制度不完善 ..................................... 18

（二）我国的资本市场不完善 ......................................... 18

（三）我国上市公司的治理结构不健全 ................................. 19

五、上市公司自愿性信息披露的国际比较—以美国为例 ...................... 20

（一）自愿性信息披露政策法规方面的差异 ............................. 20

（二）自愿性信息披露内容方面的差异 ................................. 22

（三）自愿性信息披露监管方面的差异 ................................. 24

六、完善我国上市公司自愿性信息披露的对策及启示 ........................ 26

（一）提高上市公司自愿性信息披露的积极性 ........................... 26

（二）规范上市公司自愿性信息披露的内容 ............................. 26

（三）强化上市公司自愿性信息披露的监管 ............................. 27

结束语 ................................................................ 29

致谢 .................................................................. 30

参考文献 .............................................................. 31

摘要

作为资本市场不断发展成熟的产物，自愿性信息披露在降低信息不对称风险、提高资本市场有效性等方面有着重要意义。但近年来，我国上市公司在自愿性信息披露过程中出现了很多问题。本文立足于我国资本市场和证券市场，通过借鉴相关研究成果考察我国上市公司自愿性信息披露的现状，发现我国上市公司自愿性信息披露存在披露内容参差不齐、披露质量不高且披露不规范、上市公司尚未形成社会责任意识、投资者的素质有待提高等问题。经过分析，这些问题产生的主要原因有信息披露制度不完善、资本市场不完善、上市公司治理结构不健全等方面。然后通过比较美中两国上市公司自愿性信息披露在政策法规、披露内容以及监管方面的差异，结合我国国情，从提高上市公司自愿性信息披露的积极性、规范上市公司自愿性信息披露的内容、强化上市公司自愿性信息披露的监管三个方面为完善我国上市公司自愿性信息披露提出可能的对策并从中得出有益的启示。全文以规范研究为主。在研究方法上，采用引证法引用权威学者的观点，并同时运用比较分析法，归纳分析法行文论述。在研究过程中，遵循从抽象到具体，从理论到实践的思路。

关键词：上市公司 自愿性信息披露 现状分析 国际比较

ABSTRACT

As a mature product of continuous development in capital market, the voluntary information disclosure is of great importance in reducing information asymmetry risks and improving the effectiveness of capital market. However, in recent years, a growing number of problems have appeared in the voluntary information disclosure process of China's listed companies. Based on China's capital market and securities market, and by making use of related research results to investigate the effects of the voluntary information disclosure status of the listed companies in China, this paper presents the existing main problems that voluntary information disclosure content is irregular, lack of standardization and in lower quality, the listed companies fails to form the consciousness of social responsibility, and the quality of investors should be enhanced. Through analyses, the main causes of these problems are listed as follows: the information disclosure system is unsound, the capital market is imperfect, and corporate governance structure is defective, etc. In accordance with our national conditions and by comparing the differences of listed companies between the United States and China in policies and regulations, disclosure content and supervision of voluntary information disclosure, this paper put forward some suggestions on perfecting voluntary information disclosure in China's listed companies from three aspects such as inspiring listed companies’ enthusiasm of voluntary information disclosure, standardizing content of voluntary information disclosure and strengthening supervision of voluntary information disclosure, from which beneficial enlightenments are also obtained. The paper adopts mainly normative research. In research methods, citation is used to cite the view of authoritative scholars with comparative analysis and inductive analysis. Thinking from abstraction to specificity and from theory to practice is applied all through the research process.