【作者】 向冠春；

【导师】 康书生；

【作者基本信息】 河北大学 ， 会计学， 2003， 硕士

【摘要】 自21世纪以来，存世界范围内爆发了一些跨国大公司(如安然、世通等)的财务丑闻，这直接动摇了证券市场监管基石——信息披露制度。目前，有关上市公司信息披露的研究已成为了理论界研究的热点，本文的研究期望能对上市公司信息披露制度的建设有所裨益。 本文首先分析了信息披露制度的理论基础。以有效资本市场分析为立足点，我国有关学者通过实证研究得出结论，我国证券市场弱势有效。面对这种市场类型，我们应选择强制性信息披露制度。其次，对中外证券市场信息披露制度体系进行了比较。我国证券市场尚处于发展初期，已基本建立了一个较为科学、合理的上市公司信息披露制度，但与美国等发达国家的证券市场相比，我国上市公司信息披露制度体系还存在着一些问题。最后，从信息披露制度和证券市场监管角度，分析了我国上市公司信息披露存在的主要问题，并对产生这些问题的原因进行了分析。针对上述问题，提出了相应的改进建议。更多还原

【Abstract】 Financial scandals erupted since 21 century in some Multinational corporations has shaken the supervision foundation of securities market-Information Disclosure System(IDS), such as in Amways, World.com. At present, the research on listed corporations has become hot point theoretically. The dissertation expects to contribute to the perfection of this system. Firstly, this dissertation tries to analyze the theory basis of IDS, Based on the analysis of efficient capital market, some scholars from China has made empirical research on IDS and drawn a conclusion that securities market is in a weak stage. Facing such kind of weak market, we should select compulsory IDS. Whatsoever, this dissertation made a comparison of this system between China and abroad. The securities market is still the initial stage in China, comparatively speaking, we have established scientific and reasonable system, but there are still some problems comparing with IDS of securities market in developed country. Finally, this dissertation put forward some related and effective suggestions according to the analysis of some problems existed in our securities market in the angel of IDS and securities market supervision.更多还原