财务会计专业毕业论文如何提高上市公司会计信息披露质量.docVIP

如何提高上市公司会计信息披露质量 摘要：随着我国证券市场的不断发展，上市公司信息披露质量在很大程度上影响着证券市场的运行效率,已成为证券市场健康发展的生命线，甚至是国民经济健康发展的重要因素之一，上市公司会计信息存在信息披露不真实、不充分、不及时等问题及危害，因此保证上市公司信息披露质量对证券市场发展具有重要意义。而当前我国上市公司普遍存在的信息披露质量问题己经成为阻碍我国证券市场发展的一个重要因素。投资者需要依赖能够获取的有关上市公司披露的信息才能形成对其经营成果、财务状况等方面的判断，进而做出投资决策。本文详细叙述了上市公司信息披露的概念、目的及原则，分析了上市公司会计信息披露质量的现状以及存在的问题，对上市公司会计信息披露中存在问题的危害进行了分析，并提出了规范上市公司信息披露的对策及建议。 Abstract with the continuous development of Chinas securities market, quality affects the efficiency of the stock market to a large extent the listing Corporation information disclosure, has become the lifeline of the healthy development of the securities market, and is one of the important factors for the healthy development of the national economy, listing Corporation accounting information disclosure of false information, not full, not timely issues and harm, therefore has important meaning to ensure the quality of information disclosure of listing Corporation on the stock market. And the quality problem of the information disclosure generally exist in our current listing Corporation has become an important factor to hinder the development of Chinas securities market. Investors need information about listing Corporation rely on to get exposure to the formation of its operating results, financial status and other aspects of the judgment, and make investment decisions. This paper describes the concept, purpose and principles of the information disclosure of listing Corporation, the listing Corporation of the quality of accounting information disclosure of the status quo and the existing problems, damage to the problems existed in accounting information disclosure of listing Corporation are analyzed, and puts forward some countermeasures and suggestions for the information disclosure of listing Corporation. 关键字：上市公司 会计信息披露 不真实 不及时 不充分 一、信息披露的概念 信息，英文一词为information，有“通知”、“报告”、“消息”等含义。信息本身是非实体性的，必须依附一定的物质载体而存在。在证券市场上，信息载体包括各种形式的法律、法规、报告、说明书等。就上市公司这一主体看，它必须公开的信息主要是招股说明书、各种定期报告和临时公告等。 信息披露英