修改过三稿刘凯11340331会计三班案例.doc

发达资本市场对上市公司会计信息披露规范启示 [摘 要] 经过二十多年的发展，全国人大、证监会、财政部等制定了一系列规范上市公司财务信息和内部控制信息披露的法律法规，法律体系逐步健全，并不断与国际接轨，会计信息披露的统一性不断增强。上市公司对会计准则的理解水平和运用水平不断提高，已经基本能够按照相关会计准则和信息披露规范编制和披露财务信息。越来越多的上市公司能够按照内部控制基本规范和内部控制指引的要求，规范的开展内部控制测试、内部控制缺陷认定等工作，内部控制制度不断完善，内部控制评价报告披露的数量不断增多。证监会、交易所等监管机构也投入大量精力对上市公司的会计信息披露进行监管，并取得了很大的成效，我国上市公司会计信息披露的整体质量不断提高。但从证监会和交易所对上市公司的处罚数据以及财政部发布的上市公司内部控制规范体系情况分析报告来看，仍有部分上市公司在披露财务报告信息和内部控制评价报告信息时存在问题。本文首先对我国上市公司会计信息披露的现状进行了论述，包括法律体系、会计信息披露的监管口径以及上市公司会计信息披露的整体状况。从财务报告信息披露、内部控制评价报告信息披露和会计信息披露的监管三个角度分析了存在的问题，从内部和外部两个方面分析了问题存在的原因。在借鉴美国上市公司会计信息披露制度的基础上提出了完善我国上市公司会计信息披露的对策建议。 [关键词] 上市公司；会计；信息披露；规范；启示  The developed capital market accounting information disclosure criterion of listing Corporation [Abstract] The NPC、the CRSC and the Ministry of finance formulated a series of laws and regulations to standardize the disclosure of accounting information of listed companies,and put a lot of effort on monitor the accounting information disclosure.According to the Shenzhen Stock Exchange statistics,the overall quality of information disclosure in listed companies is good .Listed companies can better to understand and apply accounting standards,and disclosure financial information. More and more listed companies can in accordance with the regulations of internal control to carry out internal control and disclosure internal control evaluation information.But there are still some problems in financial information and internal control evaluation information disclosure.In this paper,firstly discussed the situation of accounting information disclosure,include laws and regulations and overall situation of financial information and internal control information. From analysis the problems in financial report information disclosure、internal control evaluation report and the supervision of accounting information disclosure.Analysis the internal and external reason of the problems. Compare with the system of accounting information disclosure in America,include laws an