上市公司会计信息披露问题及相应对策——以佛山电器照明股份有限公司为例

内容摘要······································································3

引言 ·········································································4

第一章  上市公司会计信息披露概述··············································5

1.1  上市公司会计信息披露的含义·············································5

1.2  上市公司会计信息披露的内容·············································5

1.3  上市公司会计信息披露的基本原则·········································5

第二章  上市公司会计信息披露现状分析··········································7

2.1  我国上市公司会计信息披露存在的问题·····································4

  2.1.1  会计信息披露不真实、不准确·········································7

2.1.2  会计信息披露不充分、不完整·········································7

2.1.3  会计信息披露不及时·················································7

2.1.4  会计信息披露不规范·················································8

  2.2  导致我国上市公司会计信息披露存在问题的原因 ····························8

2.2.1  会计系统自身因素···················································8

2.2.2  上市公司内部因素···················································8

2.2.3  会计师事务所方面因素 ··············································9

2.2.4  监管机构方面因素···················································9

2.2.5  法律制度因素·······················································9

第三章  佛山照明信息披露问题研究·············································10

3.1  公司简介······························································10

3.2  佛山照明信息披露问题··················································10

  3.2.1  佛山照明深陷“泄密门”·············································10

  3.2.2  佛山照明信息披露“三宗罪”·········································10

  3.2.3  佛山照明不足两年又陷“关联交易门”·································11

3.3  佛山照明案例分析······················································11

  3.3.1  佛山照明造成的危害················································11

  3.3.2  佛山照明存在问题的原因············································11

第四章  上市公司会计信息披露问题的相应对策···································14

4.1  完善公司内部治理结构··················································14

  4.1.1  完善董事会制度····················································10

  4.1.2  完善监事会职能····················································10

  4.1.3  优化股权结构······················································10

4.2  健全外部约束机制······················································15

  4.2.1  完善会计信息披露规范体系··········································15

  4.2.2  完善会计信息披露监督体系··········································15

4.3  拓展会计信息披露主体··················································16

4.4  培养和保护投资者······················································16

第五章  总结·································································17

参考文献·····································································18

内 容 摘 要

随着经济体制的发展，上市公司会计信息披露在资本市场尤其是证券市场上显得越来越重要。会计信息的充分披露无论是对企业本身的发展，还是信息使用者进行决策又或是达到资源的最优配置，提高资本市场的运作效率都有着不可忽视的作用。因此，分析上市公司会计信息披露存在的问题并据此提出相应对策，从而使上市公司披露的信息能够更好的达到及时、准确、完整、真实、公平五个原则，对企业和证券市场持续发展具有十分重要的现实意义。

本文通过对上市公司的会计信息披露进行研究，结合佛山电器照明股份有限公司的实际案例以及相关文献资料，采用规范性分析、实例分析、比较分析等研究方法，分析上市公司的信息披露发展现状及其存在的缺陷，并根据目前环境和实际情况提出对策，希望在理论上对规范上市公司会计信息披露体系有所帮助。

关键词：披露，会计信息，上市公司