对中国的上市公司会计信息披露问题研究.docVIP

摘要:近些年来，随着我国经济体制的不断发展和完善，证券市场的发展尤迅速，主要现在上市公司数量不断地增加和经济实力的增强，我们在看到积极一面的同时，也发现上市公司会计信息披露的问题一直得到根本性的解决，存在着很多不规范的现象，上市公司会计披露失真、造假，不完整，时效性差违规屡禁不止不仅打击了投资者的信心，而且严重扰乱了市场运行秩序。因此，如何解决上市公司会计信息披露存在的问题。本文通过对上市公司会计信息披露的概念、基本原则及意义，会计信息披露的内容进行阐述，针对我国上市公司会计信息披露存在的问题成因，关键词：上市公司； 会计信息； 披露； 问题； 对策 Problems and Countermeasures of Accounting Information Disclosure of Chinas Listing Corporation Accounting 1002 class Wan jiating Instructor: Zhang kai Abstract: In recent years, with the development and improvement of Chinas economic system, security market is developing rapidly. The main performance in the number of listed companies continue to increase and economic strength ,and this also reflects the listed companies has become an important part in Chinas economic system. However, everything has two sides.We see the positive side, it will also find accounting information disclosure problems of listed companies have not been able to be radically improved and resolved.There are still a lot of non-standard phenomena .For example, listed Companies accounting disclosure, false, incomplete, poor timeliness events occurred frequently, and the violations despite repeated prohibitions. It is not only undermining investor confidence, and seriously disrupting the orderly operation of the market. Therefore, how to solve the listed Companies accounting information disclosure problems becomes imminent.In this paper, the concept of accounting information disclosure of listed companies, content and significance of the fundamental principles of accounting information disclosure described in detail.The main causes of the problem and its accounting information disclosure of listed companies were analyzed existing and proposed on the basis of corresponding solutions. Keywords: Listed companies; accounting information; disclosure; problems; measure 引言如今，中国上市公司数量不断增加，这，但是上市公司会计信息披露的现状仍然堪忧。近年来我国紫光古汉，绿大地，等上市公司的会计舞弊和会计造假陆续曝光，将上市公司会计信息披露问题——不真实、不及时、不完整、不主动暴露了出来，影响了上市公司的有效运营，更为严重的是这一系列的会计丑闻一次次动摇着投资者对证券