【作者】 刘冬；

【导师】 蒋亚朋；

【作者基本信息】 沈阳工业大学 ， 会计学， 2013， 硕士

【摘要】 2005年中国资本市场开启股权分置改革，时至今日已迈进全流通时代。全流通时代资本市场的经济、制度背景以及投资者的理念都发生很大变化。本文研究全流通时代背景下投资者的会计信息需求状况，并审视已有的信息披露制度和信息披露质量，为改善会计信息供给提出政策建议。本文的研究有助于提升上市公司信息披露透明度，从而为投资者的投资决策提供帮助。论文包括五部分内容。第一章介绍了研究背景、选题意义、研究思路和方法以及论文研究框架、创新点。第二章对全流通时代我国资本市场的宏观环境和公众投资者的信息需求发生的变化进行理论分析。第三章采用档案研究和问卷调查两种方法考察了全流通时代投资者的信息需求状况。档案研究部分以巨潮资讯网站“股民呼叫中心”栏目公布的899份投资者提问为研究对象，运用档案研究法对投资者提问内容进行归类统计，研究发现包括：全流通时代投资者对事件影响、项目投资情况、发展前景、管理改善及发展规划等公司经营情况关注度较高，投资者对非财务信息关注度较高等。为提高研究结论的可靠性，论文依据档案研究结论设计调查问卷进一步研究公众投资者的需求。问卷调查统计结果显示：投资者对信息内容、时间维度的需求等与档案研究部分结论基本一致。第四章从监管部门信息披露规范的视角和上市公司信息披露行为的视角分析我国上市公司会计信息的需求与供给矛盾，并以此为基础提出了完善上市公司信息披露规范以及信息披露质量的相关建议。第五章阐述了研究结论、论文不足之处以及未来研究展望。更多还原

【Abstract】 In2005, equity division reform was launched in capital market of China, and nowChina’s stock market has stepped into an era of entire circulation. For entire circulation,economy and system background and investors’ philosophy has largely changed. Fromsuch background, it is particularly significant to have a study on investors’ demands forinformation in order to promote an examination of existing information disclosure systemand improve the quality of information disclosure.The paper includes five parts. The first chapter introduces the research background,the selected topic significance, research ideas and methods and thesis research framework,the innovation points. The second chapter includes the theory analysis on in the fullcirculation times the macro environment of China’s capital market and the public investors’information demand changed. For the purpose of knowing a real situation of investors’information needs, the third chapter takes899sets of questions of investors declared by“Investor Call Center” program of Cninfowebsite as research objects. Throughclassification and statistics of investors’ questions, this article finds that in entirecirculation era, investors draw attentions to business conditions, mainly including eventimpacts, investment project situations, development prospects. Meanwhile, investors payclose attention to indicators of non-financial information. we design the conclusions intoquestionnaires to analyze the sensibility of the degree of investors’ needs. By distributionand collection of the questionnaires, we make arrangement and analysis and come to aconclusion, which is basically similar to that conclusion declared by “Investor Call Center“Finally, combined with conclusions above. In the forth chapter, from the perspective ofregulatory norms and information disclosure of listed companies to disclose information onthe behavior analysis perspective of demand and supply contradiction accountinginformation of listed companies,and then offer suggestions for policies related toinformation disclosure and put forward policies of legal system in improving information disclosure of listed companies. The last chapter expounds the research conclusion, thethesis deficiency and future research prospects.更多还原