我国上市公司会计信息披露有效性问题研究.docVIP

PAGE PAGE 17 我国上市公司会计信息披露有效性问题研究 摘要：我们都知道会计信息披露的质量对于利益相关人以及投资者来说具有举足轻重的作用，很多时候会影响投资者的决策。由于其在经济生活中的重要地位，更加要求保证会计信息披露的质量和有效性。但是在我国的上市公司的披露中还是存在着很多各种各样的问题，由于法律和监管机制的漏洞，使得上市公司财务舞弊；造假等行为屡禁不止，这些问题也使投资者对会计信息披露产生了信任危机，导致其决策屡屡失败，阻碍了资本市场的有效发展。 对于我国目前上市公司信息披露不容乐观的现状，我们应该对这种现状的原因进行探索和分析，分析为何我国上市公司的会计信息披露达不到国际化的标准要求，分析出现问题的各种原因，再针对这些问题以及原因提出有效的应对对策，这样才能使我国的上市公司会计信息披露质量得到提高。 关键词：上市公司，会计信息披露，问题原因及对策 research on the validity of accounting information disclosure of listing Corporation in China Abstract: We all know that the quality of accounting information disclosure plays an important role in the interests of stakeholders and investors, and many times it will affect investors decision making. Because of its important position in the economic life, it is more required to ensure the quality and effectiveness of accounting information disclosure. But in the disclosure of listed companies of our country still exist many kinds of problems, due to loopholes in the legal and regulatory mechanism, the listed companys financial fraud; fraud and other acts of repeated, these problems also make investors confidence crisis of accounting information disclosure, resulting in its decision-making failures, hindered the effective development of the capital market. For Chinas current listed company information disclosure can not be optimistic about the current situation, we should to this kind of present situation of exploration and analysis, the analysis of why accounting information of Listed Companies in our country disclosure is not up to the standards of the international requirements, analysis problem for a variety of reasons, again to these problems and the reasons put forward effective countermeasures, so as to make Chinas listed company accounting information disclosure quality is improved Keywords: listed company Accounting information disclosure Problem causes and Countermeasures 一、绪论 （一）研究背景 我国证券市场发展较晚,会计信息披露的历史也才有十余年。但在这十余年间我们认识到了一个重要的观点，那就是完善的会计信息披露制度对于资本市场的发展和监督起着非常重要的作用。一个健康快速发展