我国上市公司会计信息披露存在的问题及对策2..doc

我国上市公司会计信息披露存在的问题及对策 摘要：随着中国市场经济的不断发展和完善，资本市场作为市场经济的一部分，在社会和经济生活中扮演着越来越重要的作用。加强对上市公司会计信息披露对上市公司的长远发展具有十分重要的意义。会计信息作为资本市场信息的重要组成部分，在资本市场扮演着一个重要的先决条件，资源的合理配置发挥着越来越重要的作用。根据资本市场的客观要求，上市公司会计信息系统可以提供所需的信息，以满足其有效运作。然而，目前中国的会计信息披露的上市公司存在着一系列缺陷，限制着证券市场资源合理分配的功能。因此，根据证券市场客观会计信息系统，要求上市公司提供所需要的信息，以满足其有效运作。本文基于“动因——行为——效应”的内在逻辑，利用资本市场数据，深入研究了上市公司会计信息披露行为的决定因素和经济后果，有利于科学认识和准确把握会计信息披露行为、评价会计信息披露相关规则的实施，以此为初衷，对我国上市公司会计信息披露存在的问题及对策谈一点粗浅的看法。 关键词：上市会计，信息披露，问题，对策 Abstract: With the continuous development and improvement of Chinas market economy, the capital market as part of the market economy, in social and economic life plays an increasingly important role. Strengthen the long-term development of the Public Company Accounting information disclosure of listed companies has a very important significance. Accounting information as an important part of the capital market information, in the capital market plays an important prerequisite for the rational allocation of resources plays an increasingly important role. According to the objective requirements of the capital market, the Public Company Accounting information system can provide the required information to meet their effective functioning. However, the accounting information disclosure of listed companies in China there is a series of defects, limiting the function of the securities market fair allocation of resources. Thus, according to the securities market the objective accounting information system, requires listed companies to provide the required information to meet their effective functioning. This article is based on the internal logic of motivation - behavior - effect , the use of capital market data, in-depth study of the Public Company Accounting information disclosure behavior determinants and economic consequences, is conducive to scientific understanding and accurate grasp of accounting information disclosure behavior, evaluation of accounting information disclosure related to the implementation of