【作者】 王旭；

【导师】 孔兆政；

【作者基本信息】 东北师范大学 ， 行政管理， 2013， 硕士

【摘要】 中国股市发展的这20多年以来，扩容率排在全球第一。目前已经有2500多只股票挂牌上市。相比较，美国股市发展已经200多年，目前总共才3000多只股票。上市公司一般以规范的公司治理结构而闻名，不过虚假披露，欺诈信息等一直隐藏在许多公司光鲜亮丽的业绩背后。投资者和监管方都需要擦亮眼睛，股市也需要“315”。近年来，上市公司财务造假问题层出不穷，垃圾股票仍继续在股市中稀释资金，中小股民的钱不断被洗劫，政府对于股市的有效监管问题必须及时得到有效的解决。可以看出，虽然中国股市的发展十分迅速，可是繁荣的背后是否有泡沫的存在，也逐渐成为证券市场的隐忧。加大政府部门对财务信息披露的检查监督，加强监管和惩罚力度，对解决证券市场的信息披露问题具有非常重要的意义。本研究以新公共管理理论为基本的理论基础，新公共管理理论认为，完全竞争的市场只在理论中存在，现实中政府对市场的规制和管理作用必不可少，政府干预有存在的必要和价值。政府干预旨在规范企业行为和规避市场风险，政府与企业并非是对立关系，而应该是相互依存，相互依靠的合作关系，政府与企业关系的变化除了遵循市场经济条件下政企关系演进的共同规律外，也同时具有中国特色。现如今，市场改革推动了传统政府与企业关系的转型，政府的职能从政治统治为主逐渐向公共管理为主，政府的经济管理职能进入了新的阶段。股份制企业已经成为经济发展的趋势，随着我国股票市场的不断发展，股市的国际化、规范化程度正日益提高，已经形成了一套初步的信息披露制度，对建立公平、公正、公开的证券市场，保护广大投资者利益起到了积极的作用。但由于我国证券市场面临着“新兴+转型”的制度和发展环境，我国上市公司财务信息披露中还存在不规范的现象，近年来国内连续出现一系列公司财务丑闻和证券欺诈事件，揭示出我国现代证券市场并未很好的解决上市公司财务信息披露问题，这既损害了我国证券市场和上市公司的健康发展，也损害了广大投资者的利益。因此，研究政府对上市公司财务信息披露质量的监管，有着很大的现实意义和理论意义。更多还原

【Abstract】 The stock market of China has made great progress during the past20years，there are already more than2500stocks listed on the stock market now. But there arestill many problems in the securities market.These problems exposes that our countrysecurities market of government supervision function not perfected and low efficiencyof regulation,and it reveals the defects of our country securities market governmentregulation system. As can be seen, the development of China stock market is veryquickly, whether the bubble exists behind the prosperity, has gradually become themarket problems. Listing Corporation general with a standardized corporategovernance structure is known, but the false disclosure of information, fraud has beenhidden in many companies all performance behind. Investors and regulators need topolish eyes, the stock market also needs "315". In recent years, emerge in an endlessstream of financial fraud problem of listing Corporation, trash stock will continue todilute the funds in the stock market, small and medium-sized investors money hasbeen looted, the government must be solved timely for the effective supervision of thestock market. Government departments of the inspection and supervision of thedisclosure of financial information, strengthening the supervision and punishment, isof great significance to solve the problem of information disclosure of securitiesmarket.In this study, the new public management theory as the basic theoreticalfoundation, that the new public management theory, fully competitive market existsonly in theory, essential management and regulation role in real government of themarket, government intervention is necessary and the value of existence. Nowadays,market reform, and promoted the transformation of the traditional relationshipbetween the government and the enterprise, the functions of the government from thepolitical rule gradually to the public management, the economic management functionof the government in the new stage. Government interventions to standardizeenterprise behavior and avoid market risk, the government and the enterprise is notantagonistic relationship, and should be interdependent, cooperative relations ofmutual depend on, the relations between the government and enterprises change inaddition to the common rules of the evolution of relationship between governmentand enterprises follow under the condition of market economy, also has the Chinese characteristic. The accountant developing history makes us realize that thegovernment regulation has played an important role in accountant standardizedprocess， but the government will have someone own defect that can not beovercome.Starting from the accounting，the paper study how the governmentstandardize the market and preserve the fair market frame by regulating theaccounting，The result will have a very realistic meaning and theory meaning·更多还原