上市公司会计信息披露研究—以飞乐音响股份有限公司为例

I摘 要自改革开放以来，我国经济处于不断上升发展的状态，上司公司的数目也在不断增长。据统计，截止到二零二零年四月份，国内上证A 股家数从二零一二年初的916 家增长至1603家，深圳A 股家数从二零一二初的1390家增长至2211家。截止至二零一九年前三季度，国内上市公司的利润总额高达10472828.16 万元，A 股上市公司总营业收入首创新高，达到360000亿，占国内GDP 比重超过50% ，同比增长9.54个百分点。但是有些公司为了吸引更多投资者而披露不正确的消息，强调好消息，隐瞒或篡改坏消息，使得信息披露质量严重下降。信息披露失真成为上市公司目前亟待解决的问题之一。国内对于信息披露的问题的研究，侧重于实证性分析，通过选取大量样本数据做出相关的分析。本论文运用调查法和案例分析法，以飞乐音响公司作为研究案例, 通过获取该公司的财务状况、内控制度和高管制度进行分析，并针对公司此次违规暴露出来的具体问题展开研究，明确且带有针对性的去分析信息披露违规的原因，最后得出解决问题的措施，为解决飞乐音响会计信息披露问题带来些许启发。关键词：信息披露；管理者动机；自愿披露；内部控制IIIIIABSTRACTChina's financial condition is in a state of continuous growth with the reform and growing up ,the number of the company is also growing. According to statistics, as of April 2002, the number of a shares in Shanghai Stock Exchange had increased from 911 to 1630,while the number of a shares in Shenzhen had increased from 1,390 to 2211. By the three quarter of 2019, the total profits of domestic listed companies amounted to 104 billion 728 million 281 thousand and 600 yuan, and the total operating income of A share listed companies hit a new high, reaching 360000 billion, accounting for over 50% of domestic GDP share, representing an increase of 9.54%compared with last year . But some companies showed incorrect information for attracting more investors , they emphasized good information ,hided or tampered with bad information ,let the quality of information disclosure has a serious decli...