责任主体行为规范与提高上市公司会计信息披露质量

成熟而开放的证券市场离不开高水平的会计信息披露。而我国目前会计造假案件层出不穷,充分说明了我国会计信息披露质量令人担忧。通过对上市公司会计信息披露中存在的问题进行分析,将上市公司、中介机构、证券监管机构界定为低质量会计信息披露的责任主体,拟通过规范责任主体的行为来提高上市公司会计信息披露的质量。

Standardizing the Behaviour of Responsibility Entity and Improving the Quality of Listed Companies'''' Accounting Information Disclosure

A mature and open security market is based on a high-level accounting information disclosure. However, we are now rather worried about the quality of accounting information disclosure as a lot of accounting fraud cases are happening at pusent. After analyzing the problems in listed companies accounting information disclosure, listed companies, medium agenoies, securities supervision agencies are defined as responsibility entities. Therefore, the quality of listed companies' accounting information disclosure would be improved by standardizing the behavior of responsibility entity.