我国上市公司会计信息披露问题及对策研究

信息披露制度的成熟程度是证券市场能否有效运转的基础,然而目前我国上市公司会计信息披露中仍存在诸多问题,这些问题不仅损害了投资者的利益,还对我国经济的正常运转产生了不利影响。本文对上市公司会计信息披露中存在的问题及原因进行剖析,并提出了相应的对策,希望对我国会计信息披露体系的规范与完善、我国上市公司会计信息质量的提高起到参考作用,以更好地保护广大投资者。

Research on Problems and Solutions of China's Listed Companies'Accounting Information Disclosure

The maturity of the information disclosure system is the basis for the effective functioning of securities markets. However, there exist many problems in the current accounting information disclosure of listed companies in China which not only hurt the interests of investors but also exert adverse impact on the normal operation of our economy. The paper analyzes the reasons for the problems in the accounting information disclosure of listed companies and proposes the corresponding solutions in the hope of providing some reference to the improvement of our accounting information disclosure of listed companies and the perfecting of the accounting information quality of our listed companies so as to protect the investors.