上市公司会计信息披的露.docVIP

摘 要 上市公司会计信息披露是一种要求上市公司依照遵循相关法律条文和规章制度，将公司的经营业绩，财务情况和内部变动等相关会计信息提供给证券监管部门,并向社会公告的行为。会计信息披露必须具有可靠全面、规范及时。目前，在会计信息披露过程中，有些上市公司存在不准确，不及时的问题，一定程度上严重扰乱了金融交易市场稳定有序的发展。真实有效的会计信息能够帮助投资者做出准确的投资决策,同时合理的资源配置能有效促进社会整体经济的发展。文章揭示了信息披露存在的问题，以及这些问题形成的主要原因，提出了完善上市公司信息披露的建议。 关键词：会计信息披露; 上市公司; 真实; 及时  Abstract Accounting information disclosure of listed companies is a provision in accordance with the relevant laws and regulations to follow, will provide relevant information on the companys accounting results of operations, financial condition and internal changes, such as to the securities regulatory authorities, and to the community bulletin act requires listed companies.Disclosure of accounting information must be truthful, timely, comprehensive, standardized. At present, the accounting information disclosure process, some listed companies inaccurate timely issues, to some extent, seriously disrupting the stock market stable and orderly development. Accurate and effective accounting information can help investors make accurate investment decisions, while promoting the rational allocation of resources and the development of the socialist economy.This paper analyzes the information disclosure of listed companies accounting problems and the main causes of these problems made recommendations to improve the information disclosure of listed companies. Key Words：Accounting information disclosure；Listed Companies；True； Timely 目 录 摘 要 ................................................................................................................... 1 Abstract ...................................................................................................................... 2 目 录 ................................................................................................................... 3 引 言 ................................................................................................................... 1 一、上市公司会计信息披露概述及意义 .....