汽車行業(yè)上市公司會計信息披露問題研究

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摘 要
自從改革開放以后，我國經(jīng)濟(jì)取得了飛速的發(fā)展，上市公司的數(shù)量也隨之越來越多。伴隨著上市公司的數(shù)量增加也出現(xiàn)了許許多多的問題，解決這些問題成為了目前我國發(fā)展中勢在必行的任務(wù)。在這些問題中也包含著上市公司會計信息披露中出現(xiàn)的問題，會計信息的披露影響著企業(yè)以及企業(yè)各相關(guān)利益著，所以怎么合理解決會計信息披露中出現(xiàn)的問題也變得至關(guān)重要。在交通運(yùn)輸業(yè)如此發(fā)達(dá)的年代，汽車行業(yè)是非常的重要的，汽車行業(yè)上市公司在所有的上市公司中所占的比重也是不容忽視的。如今公眾對汽車行業(yè)上市公司的各種信息有著一定的關(guān)注，對于我國汽車行業(yè)上市公司是否履行了其社會責(zé)任?我國汽車行業(yè)上市公司信息披露的現(xiàn)狀是如何的情況? 一系列政策的頒布對我國汽車企業(yè)上市公司的會計信息披露有著什么影響?等等問題的解決,有利于找出我國汽車行業(yè)上市公司信息披露中出現(xiàn)的問題,找出問題并解決。從而為制定合理有效的社會責(zé)任信息披露機(jī)制提供建議和方法,最終使得我國汽車行業(yè)上市公司對自己社會責(zé)任的積極履行，完善自己公司的會計信息披露,繼而為我國汽車行業(yè)上市公司社會責(zé)任信息的提供者、使用者以及監(jiān)管者等相關(guān)利益者提供一些理論性的參考。本文以我國汽車行業(yè)上市公司為對象，根據(jù)我國目前汽車行業(yè)會計信息披露的現(xiàn)狀，找出披露中出現(xiàn)的問題以及原因，進(jìn)而對我國汽車行業(yè)上市公司會計信息披露提出一些相關(guān)的看法以及建議，為進(jìn)一步完善我國上市公司會計信息披露出一份綿薄之力。

關(guān)鍵詞：上市公司 汽車行業(yè) 會計信息披露
ABSTRACT
Since the reform and opening up, China's economy has achieved rapid development, the number of listing Corporation also will be more and more. There arise many problems associated with the number of listing Corporation, to solve these problems, it has become China's development be imperative task. In these problems also contains listing Corporation emerging in the accounting information disclosure, the disclosure of accounting information of enterprises and enterprises of all relevant interests, so how to solve the problems of accounting information disclosure in also becomes very important. In the transportation industry is so advanced age, the auto industry is very important, the auto industry listing Corporation for all listing Corporation in the proportion also nots allow to ignore. Public information on the auto industry listing Corporation also has a certain amount of attention, for China's auto industry listing Corporation is meeting its social responsibility? Status of automobile industry listing Corporation accounting information disclosure is the kind of situation? A series of policies has had what the accounting information disclosure of listing Corporation in China's automobile enterprises to solve the problems? To find out, problems of information disclosure of listing Corporation in China's automotive industry, find out the problems and solve. In order to provide suggestions and methods to develop reasonable and effective social responsibility information disclosure mechanism, eventually make China's auto industry listing Corporation for their social responsibilities fulfillment, improve your company's accounting information disclosure, to provide some theoretical reference for our country automobile industry and listing Corporation social responsibility information providers, users and regulators. Stakeholders. In this paper, China's auto industry listing Corporation as an example, according to China's present situation of automobile industry of the disclosure of accounting information, to find out the problems and reasons of disclosure, and then on China's auto industry listing Corporation accounting information disclosure and put forward some views and suggestions for the further improvement of the disclosure, a bit of accounting information of listing Corporation in china.
Key words：Automotive industry Listed Companies Accounting Information Disclosure

目 錄

引言 - 1 -
1會計信息披露的概述 - 2 -
1.1會計信息披露的含義 - 2 -
1.1.1會計信息的含義 - 2 -
1.1.2會計信息披露 - 2 -
1.1.3 會計信息披露制度 - 2 -
1.2汽車行業(yè)上市公司的會計信息披露的概述 - 2 -
1.2.1汽車行業(yè)上市公司的會計信息披露內(nèi)容 - 2 -
1.2.2汽車行業(yè)上市公司的會計信息披露方式 - 2 -
2 我國汽車行業(yè)上市公司的會計信息披露的現(xiàn)狀和問題 - 3 -
2.1我國汽車行業(yè)上市公司的會計信息披露的現(xiàn)狀 - 3 -
2.2我國汽車行業(yè)上市公司的會計信息披露存在的問題 - 6 -
2.2.1會計信息披露不及時 - 6 -
2.2.2會計信息披露不真實(shí) - 6 -
2.2.3會計信息披露不充分 - 7 -
2.2.4會計信息披露不規(guī)范 - 7 -
2.2.5內(nèi)部控制不完善以及信息缺乏實(shí)質(zhì)性披露 - 7 -
3 我國汽車行業(yè)上市公司的會計信息披露存在問題的原因 - 8 -
3.1內(nèi)部原因 - 8 -
3.1.1公司利益的推動 - 8 -
3.1.2退市風(fēng)險和公司自我形象的考慮 - 8 -
3.1.3公司內(nèi)部控制缺陷 - 8 -
3.1.4管理者自身的“利潤追求” - 8 -
3.2外部原因 - 9 -
3.2.1會計信息披露法律制度存在著問題，不完善 - 9 -
3.2.2證券市場監(jiān)管機(jī)制力度不夠 - 9 -
3.2.3注冊會計師審計不力 - 9 -
4 我國汽車行業(yè)上市公司的會計信息披露的治理對策 - 10 -
4.1 改善上市公司的內(nèi)部治理 - 10 -
4.1.1 改善上市公司法人的治理結(jié)構(gòu) - 10..