对我国上市公司会计信息质量监管问题思考.docVIP

对我国上市公司会计信息质量监管问题的思考 PAGE PAGE I 郑州科技学院 专科毕业设计（论文） 题 目 对我国上市公司会计信息质量监管问题的思考 学生姓名 专业班级 07级会计电算化9班 学 号 所 在 系 经济贸易系 指导教师 马文婷 完成时间 2010 年 4月 1 日 对我国上市公司会计信息质量监管问题的思考 ? 摘 要 ? 上市公司是证券市场的基石，上市公司会计信息质量问题是证券市场各方关注的焦点，上市公司会计信息的披露监管是证券市场监管的核心。对我国上市公司会计信息的质量与监管研究，不仅具有较高的理论价值，而且具有重大的现实意义。借鉴国际发达国家的经验教训，结合我国的具体实践，本文提出了提高我国上市公司会计信息质量的对策。即要通过改善会计环境、加速会计准则国际化进程、加强会计信息披露监管、提高审计质量、提高会计人员和投资者素质等途径，疏堵结合，标本兼治，多管齐下，综合治理，以尽快提高我国上市公司会计信息的质量，促进证券市场的高效、有序、健康发展。 ? 关键词 上市公司 会计信息 监管 披露 ACCOUNTING INFORMATION OF LISTED COMPANIES ON CHINAS QUALITY SUPERVISION T ABSTRACT Listed companies are the cornerstone of the securities market, the listed companys accounting information quality problem is the focus of attention in the securities market, the listed companys accounting information disclosure regulation is the core of the securities market regulation. Accounting information of listed companies in China the quality and supervision of research, not only has a high theoretical value, but also of great practical significance. Reference to international experiences and lessons of developed countries, combined with the concrete practice of China, this paper presents to improve the quality of accounting information of listed companies of Chinas response. That is, to the environment by improving the accounting to accelerate the process of internationalization of accounting standards, strengthening supervision of accounting information disclosure, improve audit quality, improve the quality of accounting personnel and investors such as channels, combining guidance with tackling the problem, a multi-pronged, integrated management, in order to listed companies in China as soon as possible to improve the quality of accounting information to promote the stock market efficient, orderly and healthy development. KEY WORDS listed company ac