上市公司会计信息披露存在的问题及对策分析报告.docVIP

上市公司会计信息披露存在的问题及对策 摘 要 经济迅速发展的同时也涌现了许多盲目追求利益的公司,其中上市公司作为资本市场的重要参与者以披露虚假会计信息的手段谋取利益的现象尤为严重。一方面上市公司会计信息质量不高，甚至虚假信息泛滥，但是上市公司会计信息使用者广泛，严重影响资本市场的秩序。为了维护中小投资者的利益和保护资本市场的秩序，因此必须规范上市公司会计信息披露。另一方面信息时代对于信息的要求更加严谨，为了使上市公司会计信息披露跟上时代的步伐需要规范上市公司会计信息披露。本文在原有学者的研究基础上总结了近几年上市公司会计信息披露存在的问题，并深刻的解析这些问题的成因，为了规范上市公司会计信息披露提出了改善公司内部治理结构、加强内外监管、提高信息披露效率等相关措施。 关键词：上市公司；会计信息披露；内部治理；监管体系 Abstract Rapid economic development also appeared many blind pursuit of the interests of the company, the listed company as an important participant of the capital market benefit by means of false accounting information disclosure of the phenomenon is particularly serious. On the one hand, the public company accounting information quality is not high, and even false information, but the public company accounting information users is widespread, the serious influence of the capital market order. In order to maintain the interests of small and medium-sized investors and the protection of the capital market order, so we must standardize the accounting information disclosure of listed companies. On the other hand, more strict to the requirement of information in the information age, in order to make the accounting information disclosure of listed companies keep up with the pace of The Times need to standardize the accounting information disclosure of listed companies. Based on the original scholars study sums up the problems existing in the accounting information disclosure of listed companies in recent years, and the profound analysis the cause of these problems, in order to standardize accounting information disclosure of listed companies put forward for improving the companys internal governance structure, strengthen the internal and external supervision, improve the efficiency of information disclosure and related measures. Keywords: Listed Companies; Accounting information disclosure; Internal Governance; Supervision System目录 摘 要 I Abstract I 一 上市公司会计信息披露阐述 1 （一）上市公司会计信息披露释义 1 （二）研究背景 1 （三）上市公司会计信息披露内容 2