上市公司不确定会计信息披露问题研究——以浙江省A股上市公司为例

以不确定会计信息披露相关理论为依据,选择真实性、相关性、充分性、可比性、及时性、易得性等六个一级指标,以浙江省A股上市公司为样本,利用信息披露指数模型对我国上市公司不确定会计信息披露状况进行了分析。研究发现我国上市公司不确定会计信息披露存在着不确定会计信息披露不真实、不充分、不规范等问题,从构建成熟的资本市场、完善信息披露制度、提高上市公司内部管理水平等方面提出了对策建议。

A Research on Uncertain Accounting Information Disclosure of Listed Companies -A case study of A-share listed companies in Zhejiang

The article chooses accuracy, relevance, sufficiency, comparability, timeliness, availability, etc. six indicators, takes ZHEJIANG province A listed companies as sample, uses information disclosure model to analyses the company uncertain information disclosure condition in China. The Chinese listed company uncertain information disclosure has some problem, such as untruth, insufficient, and irregular. According to the problems, we need to establish mature capital market, perfect the information disclosure system, and improve the inner manage level.