对提高企业信息披露质量的思考

本文基于我国企业目前在信息披露方面存在的不足之处，分析了我国企业在信息披露的及时性、真实性、充分性以及会计方法等方面的问题，从促进我国企业改革和发展的需要出发，提出一些改进我国企业财务报告制度的建议，以使在面临进一步扩大开放的形势下，我国的企业报告制度尽快与国际接轨。

Considerations on the improvement of Chinese enterprises' information announcement

This article is based on some protelems on Chinese enterprises' information announcement.It analyzes those protelems such as effectiveness,reality,sufficieney and accountant method etc.which have being on enterprises' information.In order to promote the reform and development of Chinese enterprises,the article put forward suggestions on improving the system on Chinese enterprises' financial report.So that,facing China's opening-up developing in depth,it is suggested that Chinese enterprises' report system should comfort to international custom.