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论文编号：	11381
作者编号：	2320170514
上传时间：	2019/12/13 12:48:20
中文题目：	T集团公司治理信息披露优化研究 ——基于T集团证券事务部门负责人的角度分析
英文题目：	An Optimized Research on Corporate Governance Message Disclosure Of T Group——Based on the Perspective of the Head of T Group’s Securities Department
指导老师：	郝臣
中文关键字：	公司治理;信息披露;T集团;优化建议
英文关键字：	Corporate Governance;Message Disclosure;T Group;Optimization
中文摘要：	当前，全球资本市场对公司治理信息披露高度关注，特别是经济合作与发展组织（OECD）、MSCI中国指数ESG评级等国际权威机构都对公司治理信息披露提出了规范性指引原则。我国资本市场发展20余年来，监管部门对上市公司信息披露给予了高度的重视和关注，对公司治理信息披露如何规范运作，提出来了系统的指引和监管。随着我国资本市场不断发展和日益完善，上市公司提供良好的公司治理信息披露，能够保证信息的透明度和及时性，有效地向投资者传递高效真实的个性化信息，提升上市公司的公司治理水平，并促进其高质量发展，从而维护资本市场健康稳定的发展。 T集团作为国内A股上市的龙头医药制造企业之一，多年来致力于现代化、国际化发展，得到了投资者尤其是海外机构较高的关注。本文通过对公司治理和信息披露的理论进行整理和归纳，分别阐述了国内外理论体系的发展历程和研究现状，分析了监管部门对我国上市公司的公司治理和信息披露方面的监管和规定，将公司治理和信息披露相结合，从监管体系、信息披露分类和信息披露内容为切入点，为案例研究提供了监管实践指引；在此基础上，本文从T集团证券事务负责人的角度出发，通过对T集团公司治理信息披露工作进行系统梳理，提出其存在的问题，并从内部和外部两个方面入手，对问题的成因进行深入剖析，进而提出提升T集团公司治理信息披露水平的优化建议，即提升公司治理信息披露质量、提升公司治理信息披露的沟通效率和建立公司治理信息披露管理评价的优化方案，提高了T集团整体公司治理信息披露的质量标准。 上市公司向资本市场提供高质量、透明的公司治理信息披露，能够在公司和投资者之间搭建起沟通传递的桥梁，为投资者投资进行科学决策提供保障，进一步提升我国上市公司的公司治理信息披露的国际化水平。
英文摘要：	Currently, with the regulatory guidance issued by international authority organizations, such as OECD and MSCI ESG Rating, etc., the global capital market follows closely to the standards of corporate governance information disclosure. For the past 20 years, the regulatory authorities have paid great attention to the compliance of information disclosure of listed companies, putting forward systematic guidance and supervision on how the enterprises regulate the corporate governance. With the development and improvement of China's capital market, excellent corporate governance information disclosure with transparent and timely information can effectively provide for the investors with efficient and authentic personalized information. In summary, improved corporate governance of listed companies with high quality can push forward the capital market towards healthy and stable development trend. T Group is one of the leading pharmaceutical manufacturers in China's A-share listing market. For many years, with high recognition from investors, especially overseas institutions, T Group is committed to modernization and internationalization. Taking T Group as the research object, benefiting from the combined theoretical research, regulator supervisions and capital market demand inboard and outboard, from the perspective of the Head of Securities Affair Department of T Group, through systematically sorting out and making research on the information disclosure of T Group’s corporate governance, this paper combines corporate governance with information disclosure and provides practical guidance for case studies from the perspectives of regulatory system, the classification of information disclosure and the content of information disclosure. This paper proposes to further improve the quality of corporate governance information disclosure to enhance the communication efficiency of corporate governance information disclosure and optimize the evaluation system of corporate governance information disclosure, in order to improve the quality standards of the company's overall corporate governance information disclosure. For those listed companies, the high-quality and transparent corporate governance information disclosure to the capital market can build a bridge of effective communication between the companies and the investors, providing guarantees for scientific decision-making for investors' investment, which will further enhance internationalization level of corporate governance information disclosure of listed companies in China.
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