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摘要中国证券市场发展迅速，但由于依旧不够成熟，与国外的成熟市场有很大差距，证券市场的快速发展中也暴露出了很多弊端，诸如银广夏、郑百文以及ST科龙等违规披露事件的发生，严重损害了投资者的投资利益，同时也对证券市场中投资者的投资信息产生了巨大冲击。本论文基于实证分析法对不同信息披露质量对投资者利益保护的作用进行分析，明确了上市公司通过高质量的信息披露有利于实现对投资者的保护，上市公司虚假信息披露会对投资者保护发挥出显著的影响作用，并且在信息违规披露中占据着重要地位，最后，本论文就上市公司信息披露时滞对投资者保护的影响进行了分析。本论文研究结果证明了在当前国内证券市场环境中，提高上市公司信息披露质量，对保护投资者利益、文护证券市场有效运行发挥了重要作用。30073
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关键词 信息披露时滞 信息披露质量 上市公司 投资者保护
毕业论文外文摘要
Title The Quality of Information Disclosure of Listing Corporation and the Protection of Investors -- A Comparative Analysis of the Company and Its Matching Company Based on Illegal Disclosure
Abstract
China's securities market since its establishment in 1992, in the course of development of more than 20 years has made remarkable achievements, the stock market in the current has become the most important organic component in the development of China's national economy, to promote the socialist economic construction of our country play an important role. However, the rapid development of the securities market also exposed many drawbacks, such as Yinguangxia, Zhengbaiwen and St Kelon the illegal information disclosure events occur, serious damage to the interests of the investors, and the investors in the securities market investment information produced a tremendous impact. In this paper, based on the empirical analysis method to different kinds of information disclosure quality to protect the interests of investors of, clear the listed company by the high quality of the information disclosure is conducive to the realization of the protection of investors, listed companies false information disclosure for the protection of investors play a significant effect, and it occupies an important position in the illegal information disclosure. Finally, and the listed company information disclosure delay of investor protection are analyzed.
Keywords Listing Corporation Quality of information disclosure Investor protection Information disclosure delay
目 次
1 绪论 1
1.1 研究背景 1
1.2 研究意义 2
1.3 国内外研究现状 3
1.4 研究方法与研究内容 5
2 相关理论概述 6
2.1 配对公司概念 6
2.2 信息披露质量理论概述 6
2.3 投资者保护的内涵 8
2.4 信息披露质量与投资者保护的关系 8
2.5 相关理论 9
3 上市公司信息披露质量对投资者影响的现状及存在问题 11
3.1 我国证券市场信息披露现状 11
3.2 上市公司信息披露问题 12
3.3 上市公司信息违规披露的原因分析 14
4 提高上市公司信息披露质量保护投资者利益的建议 16
4.1 完善信息披露质量评价指标体系 16
4.2 完善信息披露质量相关立法 16
4.3 完善信息披露质量的监督管理 16
4.4 加强上市公司会计人员素质 17
5 案例分析 18