苏宁云商会计信息披露问题研究分析 财务管理专业VIP专享VIP免费

苏宁云商会计信息披露问题研究摘要伴随着改革开发进程的逐步加快，市场经济的增长日益迅猛，上市企业大量涌现，国内市场经济的发展历程不长，虽然在逐渐完善上市企业会计新披露的立法与监管制度，不过仍然处于不健全状态，立法条款的实施还是有着较高难度，主观机构极易出现怠工情况，这些原因均会导致会计信息披露无法发挥自身的作用，或者时效性低下，不具备较高的借鉴意义。所以，本课题利用对前人研究结果的归纳，采用文献研究法与案例研究法，以苏宁云商为例对上市公司会计信息披露问题进行探究，进而让了解到当前上市企业存在的缺陷与因素，指出对应的策略与意见，希望可以解决这一问题，促进上市企业实现稳定运行，进而促进市场经济的不断发展。关键词：会计信息；会计信息披露；会计信息披露体系AbstractAlongwiththegradualaccelerationofthereformanddevelopmentprocess,themarketeconomyhasgrownrapidlyandthenumberoflistedcompanieshasemerged.Thedevelopmentofthedomesticmarketeconomyhasnotbeenlong.Althoughthelegislationandsupervisionsystemforthenewdisclosureoflistedcompanies'accountinghasbeengraduallyimproved,itisstillincomplete.Thestate,theimplementationoflegislativeprovisionsisstillhighlydifficult,subjectiveinstitutionsarepronetoabsenteeism,thesereasonswillleadtoaccountinginformationdisclosurecannotplayitsownrole,ortimelinessislow,doesnothaveahigherreference.Therefore,thistopicusestheresearchresultsofpredecessorstousetheliteratureresearchmethodandcasestudymethod,andtakesSuningYunshangasanexampletoexploretheaccountinginformationdisclosureoflistedcompanies,soastounderstandthedefectsandfactorsofthecurrentlistedcompanies.Pointoutthecorrespondingstrategiesandopinions,hopetosolvethisproblem,promotethestableoperationoflistedenterprises,andpromotethecontinuousdevelopmentofthemarketeconomy.Keywords:Accountinginformation;accountinginformationdisclosure;accountinginformationdisclosuresystem目录一、绪论........................................................................................................................1（一）研究背景及意义........................................................................................1（二）研究内容及方法........................................................................................1二、概念界定及相关理论............................................................................................1（一）概念界定....................................................................................................21.上市公司.....................................................................................................22.会计信息披露.............................................................................................2（二）相关理论....................................................................................................21.利益相关者理论.........................................................................................22.信息不对称理论.........................................................................................3（三）上市公司会计信息披露监管的必要........................................................31.维护证券市场秩序的需要.........................................................................32.实现资源有效配置的需要.........................................................................33.上市公司自身发展的需要.........................................................................4三、苏宁云商内部控制信息披露的现状及问题.........................