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提高我国上市公司会计信息质量的探讨 【摘要】会计信息是将企业与投资者结合在一起的重要纽带，对上市公司会计信息的深刻解读是投资者了解企业内外状况，进行投资决策的最主要途径。然而，在现行证券市场中我国上市公司的会计信息质量普遍不高，存在一定程度上的内容不真实和披露不充分，并有愈演愈烈之势。低质量的会计信息误导投资者，并可能造成“逆向选择”问题，造成金融资源的浪费，扰乱会计信息市场的正常秩序。因此，如何提高上市公司的会计信息质量是一个意义重大、急需解决的现实问题。本文从我国会计目标的基本要求出发，介绍了影响我国上市公司会计信息质量的多种因素，结合我国上市公司会计信息质量普遍不高的现状，分析其中的原因，最后针对我国上市公司会计信息质量的现状和原因，就如何提高上市公司会计信息质量进行了探讨。 【关键词】会计目标；会计信息；上市公司；会计信息质量； Discussion on improving the quality of accounting information of listed companies in China Southwest university economy management institute Chongqing, 400716 Abstract: Accounting information is the enterprise and investor together the important link, the accounting information of listed companies is the understanding of investors the profound interpretation of enterprise internal and external situation, investment decision, the main route. However, in the present securities market of China listed company accounting information quality is not high, there is a certain degree of content is not true and inadequate disclosure, and has the increasingly fierce potential. The low quality of accounting information to mislead investors, and may be the cause of adverse selection problem, cause the financial resource waste, disturb the normal order of the accounting information market. Therefore, how to improve the quality of accounting information of listed companies is an important, urgent realistic problem. This paper from the accounting goal of our country s basic requirements, describes the influence of accounting information quality in listed companies a variety of factors, combined with Chinas listed companies accounting information quality is generally not high status, analysis of the reasons, finally aimed at the listed companys accounting information quality situation and reason, how to improve the listed company accounting information quality is discussed. Key word: Objectives of accounting; Accounting information; Listed company; Accounting information quality; 会计信息是一种可计量的、反应企业价值运动的经济信息，对上市公司会计信息的