上市公司会计信息披露质量相关问题研究

一、会计信息披露内涵概述会计信息披露就是指上市公司通过将影响到投资者决策的有关重要信息，尤其是涉及到财务报告等方面的会计信息，充分提供给投资者等利益相关主体的过程。上市公司会计信息披露具有公用性、决策有用性、可理解性、真实性和独立性、及时性的特点。特别是上市公司由于通常情况下经营内容涵盖范围较广，管理体制也相对较为复杂，这就造成了上市公司在会计信息披露方面具有核算内容多样性、管理体制复杂以及核算方法灵活等一系列的特点，对于上市公司会计信息披露的标准和要求也相对较高。二、上市公司会计信息披露的问题分析1.会计信息披露不真实当前，一些上市公司在会计信息披露上不够真实可靠，特别是会计信息质量不高，不能够全面真实地反映上市公司的实际财务状况、经营管理成果以及企业的现金流量等信息，甚至在一定程度上为了传递财务状况良好的信号，存在粉饰财务报告的行为。2.会计信息披露不够充分部分上市公司在会计信息披露方面存在着严重的遗漏以及短缺的问题，对于上市公司的财务会计信息披露的不完整、不充分，有时进行选择性的披露，对一些关键的事项进行违规隐瞒。3.会计信息披露不及时会计信息的及时性直接关系到能否快速提供高质量的决策服务信息，当前我国的上市公司在会计信息披露方面普遍存在着披露不及时的问题，尤其是上市公司的年报披露的技术性不高，存在着拖延的情况。三、上市公司会计信息披露问题的危害性分析1.造成了上市公司的经营风险投资者在对上市公司进行投资决策选择的过程中，主要是依赖于上市公司的会计信息披露，如果上市公司会计信息披露质量不高，不能准确的反映上市公司的财务经营成果以及现金流量等信息，有可能造成投资者的错误决策以及盲目投资，当投资者利益受到损失，就会对上市公司失去信任，增加了上市公司的经营风险。2.扰乱社会经济秩序如果上市公司的会计信息披露不真实，特别是在造成投资者的实际利益出现的损失的情况下，可能会造成投资者信心动摇，引发撤资潮，这不仅会造成上市公司的利益损失，同时也会造成股市的震荡，严重扰乱社会经济制度。3.影响国家相关产业政策的制定上市公司的实际经营情况是国家制定产业政策调整的主要依据，如果上市公司会计信息披露失真问题普遍存在，会造成国家管理部门对上市公司所属行业产业作出错误判断，进而造成宏观调整方向出现偏差，后果非常严重。四、上市公司会计信息披露规范措施研究1.改善上市公司治理结构以及会计制度体系造成上市公司出现会计信息披露问题的重要原因是治理结构的不合理，在上市公司治理结构的调整上，应该按照国家上市公司治理准则中的相关要求，对董事会的工作程序以及权限、监事会的管理责任等进行制约，减少董事会以及管理层对于会计信息披露的干预行为。同时，应该进一步的完善上市公司内部的会计管理制度，建立高效合理、规范科学的会计管理制度体系，尤其是落实好内部会计责任制度、会计人员岗位责任制度、内部牵制与内部稽核制度、原始记录管理制度、财产清查制度，通过确保会计工作的规范化，提高上市公司的会计信息质量水平。2.完善上市公司的会计信息披露体系在上市公司的会计信息披露方面，目标的设定上应该重点是满足上市公司相关利益者对于会计信息的需求，其次是符合上市公司自身发展的需要；在会计信息披露的基本原则上，必须严格确保决策有用性以及审计无差性的原则要求；在会计信息披露内容的确定上，应当适当增加财务会计信息、风险管理信息、报表附注信息以及非财务信息的披露比重；在会计信息的披露方式上，应该积极地采取专业性报告以及简要报告两种形式；在会计信息披露的时间上，应该实施定期披露以及重大决策信息的实时披露。通过对会计信息披露体系的规范完善，提高上市公司的会计信息披露质量。3.优化上市公司会计信息的披露流程在上市公司会计信息披露的流程管理上，对于会计信息的编制，应该严格遵循会计准则相关要求，重点防范上市公司通过会计政策选择以及关联交易等进行不正当盈余管理以及操纵利润的行为。同时，加强对披露会计信息质量的审核，重点审核会计信息中是否存在着虚假记载、重大遗漏、误导性陈述以及其他的违规违法行为，确保会计信息的真实、准确与完整。同时由上市公司的监管部门、上市公司的监事会等共同对披露会计信息中涉及到的上市公司财务收支情况、合法合规情况以及经营效益情况进行审计监督，及时发现会计信息披露中错弊问题，保证信息质量。五、结语当前我国上市公司在会计信息披露方面还存在着较多的问题，造成会计信息披露质量的问题也是多种多样。为了提高会计信息披露质量问题，应该重点在完善企业的治理结构、强化监督管理等方面采取相应的措施，以促使上市公司提高会计信息披露质量。The overview, the connotation of the accounting information disclosureAccounting information disclosure is listed companies through investors will affect the decisions about important information, especially the accounting information involved in aspects of financial reporting, fully give investors interests related to the subject. Accounting information disclosure of listed company is public, decision usefulness, understandability and timeliness, authenticity and independence. Especially the listed company because normally has a wide business scope, management system is relatively complex, and this creates in the aspect of accounting information disclosure of listed companies accounting content diversity, complex and flexible methods of accounting management system and so on a series of characteristics, for the accounting information disclosure of listed companies is relatively high standards and requirements.Second, the accounting information disclosure of listed company analysis of the problem1. The accounting information disclosure is not trueAt present, some on the accounting information disclosure of listed companies is not reliable, especially the accounting information quality is not high, cant fully truly reflect the actual financial status of listed companies, the management achievement and the cash flow of the enterprise information such as, or even to a certain extent, in order to transfer financially sound signal, whitewash the behavior of the financial report.2. The accounting information disclosure is inadequatePart in the aspect of accounting information disclosure of listed companies there are serious omission and shortage, for the financial and accounting information disclosure of listed companies is incomplete, inadequate, selective disclosures are sometimes, for some key items to hide.3. The accounting information disclosure is not in a timely mannerTimeliness of accounting information is directly related to whether the fast to provide high quality decision-making information service, in the aspect of accounting information disclosure of listed company of the current our country exists generally disclose the problem of not in time, especially the annual reports of listed companies to disclose the technical is not high, there is a delay.Three, the harmfulness analysis on the problem of accounting information disclosure of listed companies1. Caused the management risk of listed companiesInvestors in listed companies for investment decision-making selection process, is mainly dependent on the accounting information disclosure of listed companies, if the quality of accounting information disclosure of listed companies is not high, can not accurately reflect the listed company financial information such as operating results and cash flow, could cause investors to wrong decisions and blind investment, when the interests of the investors from loss, will lose faith in the listed company, increased the risk of listed companies.2. Disrupt social economic orderIf the accounting information disclosure of listed companies are not real, especially in the interest of investors appear damage cases, can cause consumer confidence shaken, withdrawal, which not only can cause loss of the interests of the listed company, it will also cause the volatility of the stock market, seriously disturb the social economic system.3. The effect of relevant national industrial policy formulationThe actual operation situation of listed companies is the main basis of the national industrial policy adjustment, if is common problem of distortion of accounting information disclosure of listed companies, and will cause the state administrative department of industry belongs to industry of the listed companies to make a wrong judgment, causing the macro adjustment direction deviation, consequence is very serious.Fourth, the public company accounting information disclosure regulation research1. To improve the listed company governance structure and accounting systemCause accounting information disclosure problem of listed company governance structure is the important cause of unreasonable, the governance structure of listed companies on the adjustment of governance principles of listed companies should be in accordance with national requirements, the working procedures of the board of directors and the authority and responsibility of the supervisory board to restrict, reduce the board of directors and management interventions for accounting information disclosure. At the same time, should further perfect the listed company internal accounting management system, establish effective and reasonable, scientific accounting system, management system, especially well implement internal accounting system and accounting personnel post responsibility system, internal check and internal audit system, the original records management system, property inventory system, by ensuring that the standardization of the accounting work, improve the quality of accounting information of listed companies.2. Improve the accounting information disclosure system of listed companiesIn terms of the accounting information disclosure of listed companies, should focus on the goal setting is to satisfy stakeholders demand for accounting information of listed companies, the second is to meet the needs of the development of the listed company itself; In the basic principle, the accounting information disclosure must be strictly to ensure the decision usefulness and audit the principle of no difference requirements; On the accounting information disclosure content determination, shall be appropriately increased notes to the financial accounting information, risk management, information and non-financial information disclosure proportion; On the accounting information disclosure mode, should actively adopt professional report and a brief report form; On the accounting information disclosure of time, should implement real-time decision making information disclosure on a regular basis and disclosed. Through to the accounting information disclosure system specification complete, improve the quality of the accounting information disclosure of listed companies.3. The optimization of the listed company accounting information disclosure processOn the process management of accounting information disclosure of listed company, the accounting information, should strictly follow accounting standards requirements, the key to prevent the listed company through the accounting policy choice and related party transactions and other improper earnings management and profit manipulation. At the same time, strengthen the audit of disclosure of accounting information quality, focus on the audit accounting information whether there are false or major omissions or misleading statements, and other violations, il