我国重工企业上市公司会计信息披露的研究.doc

（ 二〇一二年六月 摘 要 伴随着中国经济发展增长幅度的不断加快，上市公司在经济生活中存在的问题也越来越多，其中重工企业上市公司作为上市公司中的一部分，与其他行业上市公司一样，它所公布的会计信息尤其环境信息将影响整个市场经济的透明度，影响投资者包括大股东，一般股民在内的经济决策，也影响国家政府机关对国家宏观政策的制定和实施。然而由于多年来会计制度的不够完善，上市公司会计政策贯彻落实的不全面，会计人员诚信的缺乏，重工上市公司为谋取更好的经济效益等方面的原因，导致重工上市公司会计信息披露的不真实，不充分，不及时等问题的出现，本文通过对这些问题存在的进行具体分析得出发生问题的原因即公司治理结构存在的不足和会计信息披露体系的不健全，并找出治理对策具体包括加强公司内部治理，健全会计信息披露规范体系俩方面的内容，以达到保护投资者利益，规范市场经济秩序，保证国家宏观政策的有效制定的目的。 关键词：重工上市公司；会计信息披露；公司治理 Abstract Along with the growth rate of Chinas economic development continues to accelerate, more and more the problems of listed companies in the economic life, in which heavy industry enterprises listed companies as part of the listed companies, listed companies with other industries, it announced the accounting information, especially environmental information will affect the transparency of the market economy as a whole, the impact of investors, including shareholders, investors, including the economic decision-making, but also directly affect the national macro-policy formulation and implementation of national government agencies. However, due to many years of accounting system is not perfect, listed companies accounting policies to implement is not comprehensive, the lack of accounting personnel integrity, Heavy listed companies to reap the economic benefits of better reasons, resulting in Heavy Industry Public Company Accounting information disclosure is not true, is not sufficient, not timely, the emergence of this paper, the reason for the existence of these problems for specific analysis and identification of countermeasures include strengthening internal governance and improve disclosure of accounting information both aspects of the system of norms, in order to achieve protection of investments the interests of standardizing market economic order, to ensure the effective development of the national macro-policy purposes. Keywords: Heavy listed companies; disclosure of accounting information; corporate governance 目 录引 言 目前我国相关部门已经陆续实施了很多股