浅谈我国上市公司会计信息披露存在的问题与对策.docVIP

谈我国上市公司会计信息披露存在的问题与对策 ［摘要］预期2014年年底前推出注册制改革方案，IP0发行将由核准制变为注册制，那就要 求信息披露义务人应当真实、准确、完整、及时地披露信息，不得有虚假记载、误导性陈述或 荠重大遗漏。但是，近几年，上市公司信息披露过程中所暴露的一些问题（如利用会计和非会 计的各种手段蓄意造假、临时信息披露时间滞后其至隐瞒不报、人为操纵利润、会计信息不 完整等），因此，进-步加强对上市公司会计信息披露的规范已是刻不容缓。本文对上市公司 会计信息披露问题进行了进一步的探讨，分析存在的问题，提出了解决我国上市公司会计信息 披露存在问题的对策。 ［关键字］证券市场 上市公司 会计信息 信息披露 问题及对策 On the problems and Countermeasures of accounting information disclosure of listing Corporation in China [Abstract] The reforms of registration system is expected by the end of 2014. It will change the distribution of IPO from authorizing system to registration system. The new system demand the Information disclosure obligor disclose their information truly, precisely，perfectly and timely，without misrepresentation, misleading statement and major omission. But in recent years questions revealed in the process of information disclosure by public companies are varied，such as，deliberately fraud by accounting and none-accounting techniques, disclose temporary information with time lag，covering-up information, manipulate profit and incomplete messages. Thus we need to further strengthen the specification of the listed company in Accounting information disclosure without delay. This thesis not only proposed some discussion about the topic of Accounting information disclosure but also analysis and draw conclusion in dealing with problems within the process of Accounting information disclosure. [Key word] Security Market Listed Companies Accounting Information Information Disclosure Problems and ountermeasures 目录 TOC \o 1-5 \h \z HYPERLINK \l bookmark4 \o Current Document \h 一、 会计信息披露的概述 2 HYPERLINK \l bookmark5 \o Current Document \h （一） 信息披露制度 2 HYPERLINK \l bookmark6 \o Current Document \h （二） 信息披露的理论基础 2 HYPERLINK \l bookmark7 \o Current Document \h （三） 会计信息披露在我国上市公司的重要性及其意义 3 HYPERLINK \l bookmark8 \o Current Document \h 二、 我国上市公司信息披露存在的主要问题 4 HYPERLINK \l bookmark9 \o Current Document \h （一） 信息披露不真实 4 HYPERLINK \l bookmark10 \o Current Document \h （二