【作者】 周军；

【导师】 梅世强；

【作者基本信息】 天津大学 ， 会计学， 2006， 硕士

【摘要】 证券市场被称为国民经济的“晴雨表”,其正常运行和健康发展对国民经济的稳定和快速发展非常重要。证券市场又是一个充满信息的市场,充分可靠的信息披露是证券市场有效运行的基础。而会计信息披露又是证券市场信息披露的重要内容,上市公司会计信息的披露对投资者的投资决策影响作用是举足轻重的。我国证券市场的发展目前仍处于初级阶段,其存在的问题随着证券市场的发展不断表现出来。会计信息披露失真问题便是其中最严重的问题之一,这个问题使投资者信心不足,使资源配置低效甚至不合理。在这种情况下,上市公司会计监管机制作为市场机制的补充是必须的,如何加强对证券市场的会计监督,是关系到我国证券市场能否稳定、健康有序发展的重大问题,具有十分重要的理论和现实意义。本文首先对上市公司会计信息监管的相关基本问题进行了研究,指出了什么是上市公司会计监管,解释了监管主体、监管目标和监管手段等基本理论问题。然后对我国会计信息监管的必要性及与相关经济学理论的关系进行了深入的理论分析。会计信息市场存在失灵情况,需要政府实施监管,但政府监管既有优势,也有缺陷,这决定了政府不能为所欲为,而应适度监管,本文运用博弈论框架对会计监管的“度”进行了初步的定量分析。在此基础上,进一步提出了相应的改善我国上市公司会计信息监管机制的措施与建议。更多还原

【Abstract】 Securities market is called“omen for weather”of a country’s economy. It plays such an important role that its running smoothly and healthy development ensure steady and fast development of national economy. Securities market is also full of information. Its running efficiently is based on more reliable information disclosure. Information disclosure in accounting is the main content of that in securities market.The listed company’s information disclosure has a great effect on the decision-making of investors.Our country’s securities market is still at its early stage. Many problems appear with its development. One of the most serious problems is the distortion of the accounting information disclosure, which discourages investor, lessens efficiency of resource allocation or even worse, and disturbs the development of our securities market. In this case, it is necessary to supplement market system by accounting regulation,which has a great affect on steady and healthy development of securities market in china.It is very important theoretically and realistically to analyze accounting information regulation.Fifrt, we make study on accounting information regulation of listed companies , to find out what its basic problems are. In the meantime,this reseach also points out what accounting information regulation of listed companies is, and explains basic theorietical probelm of regulation body and it’s goal and approach. Malfunction has been the problem of accounting information regualtion, it’s essential for government to implement regulation on it . However, regulation under government has advantages,but also disadvantages. Government can not be out of control and should be properly monitored. Here we use the framwork of game theory to make an intial analysis on the ’degree’ of accounting regulation. On this basis, we provide some approaches and suggestions for goverment to improve listed company’s accounting information regulation system..更多还原