浅谈我国上市公司会计信息披露存在的问题与对策.doc

摘 要 当今社会是一个信息高速发展的时代，会计信息是连接上市公司和证券市场的纽带和桥梁，上市公司会计信息披露质量将直接影响信息使用者的决策和我国资本市场的发展。会计信息披露是会计信息使用者了解上市公司，证券监管机构监督和审查上市公司的主要信息来源，高质量的上市公司会计信息披露有利于保障会计信息使用者的合法权益，是证券市场健康发展的基础。近年来，上市公司会计信息披露质量问题已成为了证券市场无法回避的问题，本文立足于上市公司会计信息披露现状，对上市公司会计信息披露的基本问题进行描述，并从会计信息披露的供给者、需求者、监管者三方角度对其进行因素分析，从而提出相应的治理措施和建议，推动我国证券市场健康发展。 关键词 ：上市公司 会计信息披露 问题及对策 Abstract Today's society is the era of a rapid development of information, accounting information is the connection link of the listed companies and securities markets and bridges, the Public Company Accounting information disclosure quality will directly affect the users of information in decision-making and the development of China's capital market. The disclosure of accounting information users of accounting information for listed companies, the securities regulatory body to monitor and review the listed companies main source of information, high-quality accounting information of listed companies to disclose the legitimate rights and interests will help protect the users of accounting information, the stock market is the healthy development of foundation. In recent years, the accounting information of listed companies to disclose the quality problems have become the stock market can not avoid the question, paper, based on the accounting information of listed companies, disclosure of the status quo, to describe the basic problem of accounting information disclosure of listed companies, and from the disclosure of accounting information providers tripartite point of view, demand, regulators to factor analysis, and recommend appropriate control measures and proposals to promote the healthy development of China's securities market. Keywords:Listed companies, disclosure of accounting information, problems and countermeasures 目录 TOC \o "1-3" \h \z \u 摘要 I Abstract II 目录 III 前言 1 1 会计信息披露概述 2 1.1 会计信息披露的概念 2 1.2 会计信息披露的基本原则 2 1.3 会计信息披露制度 3 2 会计信息披露存在的问题及原因 5 2.1 会计信息披露的主要问题 5 2.1.1 会计信息披露虚假 5 2.1.2 会计信息披露不充分