浅谈上市公司会计信息披露质量

我国资本市场发展到现阶段,上市公司会计信息披露质量问题对资本市场的持续健康发展至关重要,也引起了社会各界越来越多的关注。论文从监管规则、组织架构保障及中介机构各方面的现状和对其完善及改进来探讨如何提高上市公司信息披露质量。

Discussion on the Quality of Accounting Information Disclosure of Listed Companies

With the development of China's capital market,the quality of accounting information disclosure of listed companies is very important to the sustainable and healthy development of the capital market,which has also attracted more and more attention from all walks of life.This paper discusses how to improve the quality of information disclosure of listed companies from the aspects of regulatory rules,organizational structure guarantee and the status quo of intermediary agencies and their improvement.