关于会计信息披露的问题及治理对策

上市公司会计信息披露的质量对投资者的投资决策起着重要的作用。近年来,由于会计造假事件的频繁发生,使得投资者对上市公司的信任产生了危机。出现这种情况的根本原因在于公司治理结构不合理。为此应以完善公司治理结构为核心,同时加强会计信息披露制度的建设,加大对信息披露的社会和政府的监管力度,提升信息使用者的品质等,逐步形成一个完善的会计信息披露体系。

The Governing Measures for Accounting Inflormation Disclosure

The quality of accounting information disclosure plays an important part in the decision making of investors.In recent years,the increased accounting frauderies has led to the credit crisis.What really matters is the unreasonable construction of corporate governance that,as the core,will be perfected with the strengthened accounting information disclossure system.Apart from supervising the disclosed information by both the public and government,it is also improve the moral of accounting information users.