我国上市公司会计信息披露质量问题研究.docxVIP

上市公司会计信息披露质量问题研究分析 ［摘要］随着我国企业股份制改造的深入，证券市场日臻规范，上市公司已经成为现代企 业制度中的最重要的组织形式之一。上市公司的会计信息披露行为是企业会计人员收集、整 理、加工会计数据并进行检验后，向利益相关者披露会计信息过程。会计信息作为会计系统 的最终产品，影响着投资者的投资决策，债权人的信贷决策，政府对微观企业的监管决策、 对企业经济价值与社会价值的评价、对企业经营管理者的绩效评价等。可见，会计信息披露 的不仅影响到与企业有利害关系的投资者、债权人等群体的经济利益，而且影响到整个国家 的经济秩序和社会秩序。但是我国的会计信息披露无论从制度建设层面来看，还是从具体执 行层面来看，均有不尽完善之处，反映在证券市场上，便是上市公司所披露的会计信息相关 性、可靠性不足，证券市场透明度不够。会计信息披露问题一直以来都是会计学研究的重点。 本文从会计的FI标出发，分析信息披露的经济学根源，借鉴各国会计信息披露模式，结合我 国实际，多管齐下，对如何完善我国会计信息披露进行了研究和探讨。 ［关键字］会计信息市场监管披露上市公司 Analysis of quality problems of accounting information disclosure of listingCorporation [Abstract] With the deepening of our country enterprise shareholding system reform, the specification of the securities market, listed companies has become one of the most important organizational form of modern enterprise system. The accounting information disclosure of listed companies is the enterprise accounting personnel collection, sorting, processing of accounting data and after the test, to the stakeholders of accounting information disclosure process? As the final product of accounting system, accounting information affects the in vestors in vestment decisions, the creditors of the credit decision, the governmenVs regulation of micro enterprise decision-making, economic value and social value of the enterprise evaluation and management of the enterprise performanee evaluation, etc. Visible, the accounting information disclosure not only affect and enterprise has a stake in the economic interests of investors, creditors and other groups, and affect the entire national economic order and social order. But the construction of our countrys accounting information disclosure from the system level, or from the specific implementation level, all have not perfect place, reflected in the securities market, is the listed company accounting information disclosed by the lack of relevance, reliability, and transparency of the securities market is not enough. Accounting information disclosed the question has al