1、 毕业论文（设计）毕业论文（设计） 题 目： 上市公司会计信息披露质量研究 姓 名： 专 业： 会 计 学 班 级： 学 号： 指导教师： 导师职称： I 摘摘 要要：会计信息披露质量研究是会计研究中的一个重要领域。会计信息是将企业 经济活动会计信息系统化的产品。我国对会计信息披露质量特征的基本要求包括：客观 性、相关性、明晰性、可比性、实质重于形式、重要性、谨慎性、及时性。 随着资本市场规范化程度的日益增高，我国上市公司的会计信息披露质量也在逐步 提高，但仍然存在着一些问题，影响资本市场的秩序，因此，解决会计信息披露质量存 在的问题，寻找提高上市公司会计信息质量的对策，仍是当前需要认真探讨的
2、问题。 本文在分析我国上市公司会计信息披露质量现状的基础上，指出我国上市公司会计 信息披露存在虚假性、不充分性以及不及时性等问题，识别可能影响我国上市会计信息 披露质量的因素，并提出了提高会计从业人员素质，加强监督管理机制以及完善上市公 司内部治理等建议。 关键词关键词：上司公司；会计信息；披露质量；影响因素；研究 II Abstract：The disclosure quality research of accounting information Is one of the important fields of accounting research.Accounting inform
3、ation is the product of systematic the accounting information of enterprises economic activities.The basic requirements of quality characteristics of accounting information disclosure in our country including objectivity, relevance, clarty, comparability, substance over form, importance, prudence an
4、d timeliness. As capital market standardization degree is increasing day by day, the accounting information disclosure quality of Chinas listed companies has gradually improved. But there are still some problems affecting the capital market order,which restricts the market economy high-speed and hea
5、lthy development.Therefore, solving the quality of accounting information disclosure problems,finding ways to improve the listed companies accounting information quality , is still need to seriously discuss in the present. Based on analysis of the public company accounting information disclosure qua
6、lity based on the status quo of Chinas listed companies, and points out that the existing accounting information disclosure, not sufficiency and falsity, identify the timeliness may affect China listed factors on the quality of the accounting information disclosure, and put forward improving accounting practitioners quality, strengthen the supervision and management mechanism and perfect the int
