案例,spss,数据分析

初探现行制度下信息披露问题——基于湘鄂情案例的思考


全文字数:14000字左右  原创时间:<=2022年

【内容摘要】

初探现行制度下信息披露问题——基于湘鄂情案例的思考真实可靠、及时的会计信息披露有助于我国整体经济发展。财政部《企业会计准则》要求企业财务报告必须提供给会计信息使用者们以高质量的会计信息,而这些信息必须是有用的。可是,会计信息披露违规问题在近几年屡屡见诸报端。如2011年的ST盛润,2012年的禾嘉股份,2013年的天目药业等等。本文将着重探讨2014年《上海证券报》中报导的关于湘鄂情信息披露违规,遭深交所处罚的案例。   
本文将信息披露违规问题与现行的会计制度紧密联系在一起,以湘鄂情的个例为背景依托,从个例出发,分析其财务报告,再探究信息披露违规产生的后果,并讨论公司信息披露违规背后的动因。本文着重对事件的发生及其成因从理论上进行剖析,紧扣理论背景,在得出令人信服的结论和启示同时,提出笔者自己的些许观点。
关键词:会计信息披露;湘鄂情;会计制度
Abstract
    True,reliable and timely disclosure of accounting information contributes to the overall economic development of our country. MOF "Enterprise Accounting Standards" corporate financial reporting requirements of users of accounting information must be provided to their high-quality accounting information, and this information must be useful. However, the accounting information disclosure violations in recent years repeatedly made public. As of 2011 ST Sunrise, 2012 Hejia, 2013 Tianmu Pharmaceutical and so on. This article will focus on 2014, "Shanghai Securities News" reported in case studies on Xiangeqing’s disclosure violations, penalties were the Shenzhen Stock Exchange.
    This article will present disclosure violations and accounting system closely linked to one example Xiangeqing as background basis, starting from one example, the analysis of its financial reporting, and then explore the consequences arising from violations of information disclosure and discussion of information disclosure violations Motives behind. This article focuses on the occurrence of the event and its causes analyze theoretically closely theoretical background, draw conclusions and inspiration at the same time convincing, the author put forward his own little perspective.
Key words: Accounting Information Disclosure; Xiangeqing; Accounting System
 

 

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