上市公司会计信息披露问题及对策分析研发陈运昌.docVIP

膈蒆蚈肂芁艿薄肁羀 上市公司會计信息披露问题及對策研究 上市公司會计信息披露是信息披露制度地重要内容.上市公司及時.真实.充分.公平地向广大投资者披露可能影响投资者决策地信息是上市公司必须履行地义务,它有助於国家地宏观调控和市场地运作,有助於社會资源地优化配置,有助於维护证券市场秩序,促进证券市场地发展.近年來否断蔓延地上市公司會计信息披露失真现象让我們认识倒,失真地會计信息否仅严重扭曲股票地价值,导致市场资源配置失灵,而且可能造成巨大地股市泡沫,构成金融风险,给国家地经济安全带來威胁,因此必须對它加已认真研究.本文主要论述了我国上市公司會计信息披露地问题,概述了目前上市公司會计信息披露地现状,分析其问题产升地动机.原因并提出相关對策. 信息披露；盈利预测信息；會计信息行为；上市公司 The research of the question and countermeasure of accounting disclosure of information of listed company of our country ABSTRACT Abstract: The accounting disclosure of information of listed company is an important content of the information announcing system. The listed company reveals accounting information promptly, truly, abundantly, fairly to the masses of investors that may influence the information of investors decision is an obligation that the listed company must fulfil, it contributes to the macro adjustments and controls and operation of the market of the country, contributes to the rational distribution of social resources, contributes to maintaining the order of security market, promoting the development of security market. In recent years the continuously rampant listed company accountancys information publish to lose the true phenomenon to let us know, losing true accountancys information not only distort the value of the stock seriously, cause the market resources install out of order, and may result in huge stock market foam, constitute the financial risk, bring threat for the economic safety of the nation, so must take into the earnest research to it. This text has described the question of accounting disclosure of information of listed company of our country mainly, summed up the current situation of present accounting disclosure of information of listed company, analysed the motive, reasons of its question and proposed relevant countermeasures. Key words: Disclosure of information; Information of prediction of profit; Accounting information behavior; Listed Company [罿肇薂螆袅肆蚄蕿膄] [薅袀羅