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关于会计信息披露问题的研究

字数:11000字, 类型:论文|原创|付费, 附件:开题|综述

【摘要】

关于会计信息披露问题的研究


随着改革开放的深入,国民经济显出蓬勃发展的势态。为了更好的利用资本,上市公司成为了越来越多企业的市场运行形态。上市公司通过运用资本能更好的推进企业的发展,其发展的具体情况也与其股东、社会愈加息息相关,所以上市公司有关会计信息的正常披露作为股东、社会了解其公司营业状况、资本运行情况的主要途径显得尤为重要。食品行业是与民生关联最为密切的行业之一,对食品行业上市公司会计信息披露问题的研究是必须的也是必要的。
文章的第一部分是绪论,将从选题背景、选题研究的目的和意义、国内外研究文献综述、研究的内容与方法这四个方面进行阐述。
第二部分首先介绍了目前我国食品行业上市公司会计信息披露现状的基本情况以及由此展开的现状分析。其次,指出了我国食品行业上市公司会计信息披露存在的主要问题。最后,进行了食品行业上市公司会计信息披露问题成因的探讨。
第三部分对食品行业上市公司会计信息披露问题提出了相关建议:借鉴国外食品行业会计信息披露的经验;完善国内会计信息披露监察审计制度;构建企业内部会计结构,实现合理内部控制;加强社会监督。

关键词:食品行业;上市公司;会计信息;披露规范


 
Abstract

    With the deepening of the reform and opening up, the national economy booming situation.In order to better use of capital, the listed company has become more and more enterprise's market operation pattern.Through the use of capital of listed companies can better promote the development of the enterprise, also under the condition of its development is closely related with its shareholders, the society more and more, so on normal disclosure of accounting information of listed companies as shareholders, society, understand its main way on the performance of the company's operating condition, the capital is particularly important.The food industry is one of the most closely linked to people's livelihood of industry, the food industry listed companies accounting information disclosed the question research is necessary is necessary.
    The the first part is the introduction of the article, from the selected topic background, the selected topic research purpose and meaning, domestic and foreign research literature review, research content and method of this paper expounds the four aspects.
    The second part firstly introduces the present status of the food industry accounting information disclosure of listed companies in China's basic situation and the analysis of the status quo.Second, the food industry in China is pointed out the main problems of accounting information disclosure of listed companies.Finally, the food industry accounting information disclosure of listed companies to discuss the root cause of the problem.
The third part of the food industry listed company accounting information disclosed the question put forward some Suggestions: draw lessons from foreign experience in the food industry accounting information disclosure;Improve the system of domestic accounting information disclosure supervisory audit;Building enterprise internal accounting structure, to achieve reasonable internal control;Strengthen social supervision.

Key words: Food industry;Listed company;Accounting information;Disclosure regulations

 

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