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论文编号：	12873
作者编号：	2320190578
上传时间：	2021/12/13 10:53:15
中文题目：	A公司私募资产管理业务信息披露问题研究
英文题目：	Research on Information Disclosure of private asset management business of A Company
指导老师：	王志红
中文关键字：	私募；资产管理；信息披露；会计核算
英文关键字：	Private；Asset Management；Information Disclosure；Accounting
中文摘要：	伴随着金融创新的浪潮开启，私募资产管理业务逐渐走入大众视野，自2012年业务开展起，从2012年的零起步增长至2020年底的近40万亿元，存续产品数量也达到13万余只。基金、证券、期货、银行、信托、保险等机构纷纷开展私募资产管理业务，市场也呈现出百花齐放的态势。在业务迅猛发展的背后，因私募资产管理产品的非公开特性，在发展过程中慢慢暴露出各种私募行业乱象，如未经投资者悉知乱收取业绩报酬，隐瞒投资亏损等情况。 2018年私募阜兴案的爆发，监管随之颁布资管新规等法律法规对行业各类问题进行了整治，虽然在治理后，明面乱象得以遏制，但是由于私募资产管理业务投资标的与产品设计等与公募业务相比有较大灵活性，尤其在客户的金融知识不够专业的前提下，很容易产生极大程度的信息不对称，对投资者的投资决策造成各种影响，在此情况下，信息披露的重要性就愈发明显。 本文首先进行了私募资产管理业务与信息披露相关理论的回顾，而后以A公司为例，从管理人视角切入，通过案例分析法深刻研究了该公司私募资产管理业务在信息披露中遇到的各类问题，重要数据的错误披露、未尽披露引起的信任危机轻则引发客户投诉，重则引发诉讼纠纷与监管关注，对公司声誉产生较大影响。经过深入探究与剖析，产品设计环节缺失信息披露评估、信息披露公司内部无适当标准，信息披露质量把控程度不够、信息披露忽略了清算环节管控是引发A公司各类问题的原因。 为了解决以上问题，建议A公司从改善自身对信息披露重视程度出发，改变直接创造价值才是价值的固有观念，将信息披露置为事前控制而非事后补救并嵌入到产品设计环节内；完善会计核算与信息披露制度；加强信息披露的质量管控，面向内部通过自动化辅助减少日常繁杂工作造成的信息披露错漏，着重培养专业人士打造专业团队；增强信息披露生命周期管理；辅以从公司层面成立信息披露小组，进行信息披露评估，识别并化解未知风险，将未知转化为已知；面向外部将被动信息披露化为主动服务，提升客户满意程度，从而提升自身品牌在行业内的竞争力。
英文摘要：	With the start of financial innovation, private equity asset management business has gradually known by public. Since its launch in 2012, private equity asset management business starts from zero to nearly 40 trillion yuan by the end of 2020, and the number of existing products has reached more than 130,000. Fund, securities, futures, banks, trust, insurance and other institutions have carried out private asset management business, nowadays, there have fierce competition.Due to the non-public characteristics, the development process presents a state of less discipline, but also exposed industry disorder, such as arbitrarily charging performance compensation without informing investors, hiding investment losses and so on. With the case of FuXing shocked public, regulation launched new rules of management industry and hope that could solve these problems. However, the crucial problem, information asymmetry still never been solved. The reason why is so difficult to figure out one way to solve this problem is private equity asset management has flexibly characteristic and our customer always doesn't have enough specialized knowledge which could match the characteristic. So it is obvious we must use the technique of information disclosure to help our investors, for improving the degree of accuracy in the decisions of investment. In this thesis, firstly reviews the theories related to private asset management and information disclosure.Then company A is chosen as an example, study the influence on incomplete and error disclosure which bring to company and management. Through a lot of cases, customer from complain to lawsuit because they don’t trust company anymore, even let regulation know about this negative information. The trust crisis always takes the negative influence that damages the reputation for company. If these phenomena are investigated deeply, the reason could be summarized that company lack of information disclosure assessment in product design, lack of appropriate standards for information disclosure, lack of quality control of information disclosure, and neglect of control in the liquidation process of information disclosure. Through analysis and study of this article, there are some suggestions for company A. First of all, company A need put information disclosure in the beforehand control rather than to remedial. And then, information disclosure is supposed to join into the product design process, improve the system of information disclosure and accounting internal, increase the quality of information disclosure management, through the automation to reduce information disclosure of any errors caused by everyday multifarious work, focus on cultivating professional team of professionals, strengthen the disclosure of information life cycle management. At last,inside company, by perfecting the system of information disclosure, increasing automation to reducing errors caused by artificiality, training professionals to evaluate problems suppose to be advantage in avoiding and solving risks, using life cycle management. The purpose is the customer satisfaction will be improved which could be helpful in enhancing the competitiveness of brands of the industry of company A.
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