关于我国上市公司会计信息披露问题的思考

上市公司的会计信息披露是资本市场有效运行的基础。目前会计信息的披露存在信息失真、不及时、不充分和无可比性等问题。要规范上市公司会计信息披露,应制定和完善上市公司会计信息披露准则,发展和完善会计信息披露内容,加强上市公司内外部环境的治理,提高监管机构的监管和处罚力度以及引入媒体的监督。

Thought on the Disclosure of Accounting Information of Chinese Listed Companies

The disclosure of accounting information of listed companies is a base for the effective operation of capital markets.However,the present accounting information disclosure has problems of its distortion, irregularity,inadequacy, non-comparability .To standardize the disclosure of accounting information of listed companies,criterions need to be formulated,contents need to be optimized,the external and internal environments need to be controlled, and regulatory regime and punishment need to be improved and th...