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论文编号：	42
作者编号：	2120051883
上传时间：	2007/6/21 9:04:07
中文题目：	上市公司收益透明度研究
英文题目：	Research on earnings transpare
指导老师：	黄菊珊
中文关键字：	收益透明度;会计准则;信息披露监
英文关键字：	earnings transparency;accountn
中文摘要：	随着经济的发展，外资的涌入及我国加入WTO, 世界要求我国提高会计信息透明度的呼声愈来愈高。作为其重要组成部分的收益透明度更是焦点中的焦点，投资者主要通过收益情况来了解公司的经营状况和财务状况，并预测公司未来的发展方向，而国内外会计舞弊及丑闻事件无不是直接或间接的在收益上做文章。因此，我们有必要探究我国上市公司收益透明度现状。分析表象只是发现问题，那么研究公司治理结构对收益透明度的影响则是实现“治本”的方法，这为保护投资者利益，促进我国国民经济的健康有序发展，乃至完善资本市场都有十分重要的理论和实践意义。 本文采用规范研究和实证研究相结合的方法，对我国上市公司收益透明度进行了研究。本文主要分为六个部分。第一部分为引言，主要对本文研究的背景、意义、现状和研究方法等进行了简单阐述。第二部分经过归纳、总结对收益透明度做出了全面的定义并对其进行了细致的理论分析。本文遵循的一个主体思路就是收益透明度的提高既需要会计准则和信息披露监管等技术层面上的完善，又需要合理的所有权结构安排，第三、四部分分别从这两个角度进行了分析。第五部分是上市公司收益透明度的实证研究，从两个方面对上市公司收益透明度进行研究，一方面是以年度来分组，研究我国上市公司整体收益透明度的变化趋势，另一方面是以公司为研究单位，研究所有权结构对收益透明度的影响。最后一部分总结全文，对提高收益透明度给出了一些政策建议。 通过分析，本文得出以下结论：随着会计准则和信息披露监管的日益完善，经过十年的发展，我国上市公司收益透明度是越来越高的，但是传统行业和高成长行业的收益透明度会有差别。大股东，管理当局，债权人对于收益结构的不同部分的透明度的影响是不同的，建立多个指标构成的收益透明度指标体系，对真正衡量有中国特色的收益透明度是必要的。
英文摘要：	With the development of the economy, the inflow of the foreign capital and China’s entry into the World Trade Organization, the world calls for China to improve the transparency of accounting information. As a main part of accounting information, earnings transparency is the primary focus. Investors could get to know and evaluate each company’s operation, financial position and future development mainly through the earnings information. However，accounting fraud and scandals both here and abroad obscure earnings information directly or indirectly. Therefore，it’s necessary for us to explore the status of earnings transparency of the listed company in our country. To analyze the superficial status is to find out the problem and to do further study on the influence of corporate governance structure on earnings transparency is to find a real way to solve the problem. In both theoretical and practical aspects, it has great value in investors’ interests, the healthy and smooth development of our country’s economy and even capital market. The dissertation combines normative and positive analysis to study the earnings transparency in Chinese listed companies. There are six parts. The first part briefly introduces the study backgrounds, influences, status and study method. In the second part, by analyzing and summarizing, a comprehensive definition of earnings transparency and detailed theoretical analysis are given. The main idea it follows is that the improvement of earnings transparency doesn’t only need the improvement of accounting standards and supervision of information disclosure technically, but also need a good arrangement of ownership structure. The third part and the fourth part analyze the two different issues respectively. The fifth part is the empirical study of earnings transparency of Chinese listed companies. There are two aspects related to this part. The first aspect is to explore the changing tendency of earnings transparency of Chinese listed companies, on the basis of year. Another aspect is to investigate how the ownership structure influences the earnings transparency of a single listed company. The last part summarizes the whole and puts forward some policy suggestions related to the improvement of earnings transparency. On the basis of the analysis above, the conclusions are as follows: with the improvement of accounting standards and supervision of information disclosure , after 10-year development, earnings transparency of Chinese listed companies is getting higher and higher. But the traditional industry and fast-growing industry have different tendencies. Majority shareholders, managers and creditors have different impacts on the transparency of different parts of the earnings. It’s necessary to establish a system with more than one indicator to measure the overall earnings transparency with Chinese characteristics
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