上市公司会计信息质量控制问题研究.docxVIP

上市公司会计信息质量控制问题研究 ［扌商要］随着证券市场在市场经济中发挥的作用越来越大，会计信息，作为了解上市公 司的一个窗口，其披露质量的好坏直接影响我国整个证券行业的运行状况。会计信息披 露的公止、及时、准确、完整，是保护投资者利益和促进证券市场顺利发展的必要条件。 我国当前会计信息披露质量内部控制制度尚不健全，信息监督的法律体系不完善，社会 审计还存在一定局限性，信息披露监管力度不够等，上市公司会计信息披露还存在信息 失真，披露不及时，不充分等诸多问题叭 因此，建立和完善我国上市公司会计信息质 量控制制度势在必行。木文从完善法规制度、健全内容控制、加强社会审计、加大违法 处罚等方面提出了自己的见解，以期规范、提高和改善我国上市公司会计信息质量。 ［关键词］会计信息质量 制度控制 上市公司 上市公司会计信息质屋控制问题研究 Listing Corporation accounting information quality control problemresearch [Abstract] With the securities market in the market economy, has played an increasingly important role of the accounting information, as an understanding of the listing corporations a window to the disclosure quality has a direct impact on China* s securities industry in the operation. Disclosure of accounting information of a just, timely, accurate and complete, is to protect investors1 interests and the securities market smooth development of the necessary conditions? The current internal accounting information quality control system is not perfect, and supervision of the information is not perfect legal system, the low quality accounting personnel3 information disclosure, inadequate supervision and control of listing corporations are still disclosure of accounting information distorted information, and many other issues. Therefore, to establish and improve our listing corporations accounting information quality control system is imperative. In order to regulate and improve the quality of accounting information of the listing corporations in China, this paper put forward the own opinions from the aspects of perfecting laws and regulations, perfecting the content control, strengthening social audit, increasing illegal punishment etc. [Key words] the quality of accounting information System control Listing Corporation TOC \o 1-5 \h \z \o Current Document 引言 1 \o Current Document 一、 会计信息质 量含义 1 \o Current Document 二、 上市公司会计信息质量控制的重要意义 2 \o Current Document 三、 上市公司会计信息质量控制存在的问题 2 \o Current Document （一） 会计信息失真 2 \o C