上市公司财务信息计量与确认的挑战

信息披露的公正、及时、准确和完整,是保护投资者利益和促进证券市场顺利发展的必要条件。当前,我国证券市场的信息披露,还存在许多问题,尤其是会计信息的不及时、不充分,甚至故意弄虚作假,令信息使用者对财务信息的质量很不满意。导致这些问题原因很多,其中一个很重要的方面,是会计的计量与确认滞后形成的。

The Challenge of Measurement and Confirmation of Financial Information in Listed Company

To protect investor's profits and promote the development of the stock market without a hitch,it is essential to ensure the justice,punctuality,accuracy and integrity of information publication. At present,there exist many problems about information publication in the stock market. Especially the unpunctuality,inadequacy and even falsehood in accounting information have made the information users quite unsatisfied with the quality of financial information. These problems result from many aspects,among which, the most important one is accounting measurement and confirmation being stagnant.