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摘要会计信息披露是联系企业与投资者之间的重要纽带，一家上市公司的会计信息披露质量的好坏不仅会影响投资者的决定，而且还会影响证券市场的发展。高质量的信息披露有利于构建健康的多层次的资本市场。本文主要从中美和中日的信息披露质量差异对比，分析我国上市公司会计信息披露质量的现状，并且从上市公司内部和投资者、政府外部两个方面分析影响我国上市公司会计信息披露质量的因素。43547
本文选取了在深交所上市的20家传媒公司在年3年的会计信息披露考评结果，建立面板数据模型，从股权集中、公司规模、公司盈利能力、资产负债率以及独立董事会比例这五个因素，对影响会计信息披露质量进行实证研究，最终认为在传媒行业，会计信息披露的影响因素主要是公司规模、资产负债率以及独立董事会的比例。
最后对完善我国上市公司会计信息披露的现状和问题提出自己的建议。
毕业论文关键词：上市公司；信息披露质量；传媒行业
Research on the Quality of Accounting Information Disclosure of Listing Corporation
——Based on the Data of 20 Media Enterprises
Abstract
Accounting information disclosure is an important link between enterprises and investors. The quality of the accounting information disclosure of listed companies will not only affect the decision of the investors, but also affects the development of the securities market. High quality of information disclosure is helpful for health of building multi-level capital market. This article mainly from the contrast and differences of the quality of information disclosure of China and the United States, analysis the present situation of the quality of accounting information disclosure of listed companies in our country, and from inside the listed company and investor, government external two aspects analysis factors affecting the quality of accounting information disclosure of listed companies in our country.
This article selects the 20 media companies listed in shenzhen stock exchange from 2012 to 2014, three years as a result, the accounting information disclosure to the assessment of the panel data model is set up, from the equity concentration, the company size, company profitability, asset-liability ratio and the proportion of independent board these five factors, affecting the quality of accounting information disclosure for empirical research, finally believe in media industry, the influence factors of accounting information disclosure is mainly the company size, asset-liability ratio, and the proportion of independent board of directors.
Finally, recommend some advice to change our country present situation and problems of the accounting information disclosure of listed company.
Key Words: listed company information announcing quality Media industry
目 录
摘要 I
Abstract II
目录 IV
一、导论 1
（一）研究背景与意义 1
二、会计信息披露质量的现状 3
（一）会计信息披露 3
（二）我国会计信息披露质量 3
（三）中外会计信息披露质量对比 4
三、影响我国上市会计信息披露质量的因素 5
（一）内部因素 5
（二）外部因素