当前我国会计环境若干问题的探讨.docVIP

PAGE PAGE 18 我国会计信息披露制度及其改进建议 摘要 在现在国家推行的市场经济体制之下，上市公司披露的会计信息必须保证符合自己的实际经营状态，同时也要满足国家的相关规定和要求。近些年，经常出现一些上市公司披露的会计信息出现虚假问题，引发了社会各界的强烈关注。现在的证券市场，很多企业发布的信息都并不真实，比如假的账目、假的报表、假的利润信息等，这些假的信息都是破坏正常市场秩序的不良因素，让很多公众投资者的利益遭受损失，也正式因为这些信息对社会造成了严重的危害，所以对上市公司信息披露的管制呼声也越来越高。现在国内的证券市场还没有太有效的手段来保证上市公司披露信息的真实性，这也是出现大量虚假信息的主要原因，要想解决这个问题，首先需要知道现在市场所采取的手段问题出在哪里。问题存在于很多方面，比如证券市场制度的不合理、很多利益集团的利益驱动、会计制度存在漏洞、审计机构、证券市场监控不足等等，每个环节都需要采取对应的策略。因为笔者并非从事审计类相关职业，所以本文对该问题的讨论更多的放在理论层面，对相关制度进行深层次的分析和讨论，寻找当前制度存在的一些问题，分析这些问题是怎么样导致上市公司出现披露虚假信息这种行为的。本文首先从现有的和会计信息披露有关的理论出发，来结合国内实际的市场情况，发现信息披露当中存在的问题，然后给出一些可以用来解决问题的建议。 关键词：上市公司；信息披露；研究 Abstract Under the condition of socialist market economy,need accounting information of listed companies should comply with the national macro-economic management and regulation,but also to meet the needs of enterprise management,but also to meet the needs of all aspects of enterprise external knowledge of enterprise’s financial position and operating results.In recent years,the problem of accounting information distortion has occurred frequently,and become the hot topic of the whole society.False,false statements,false,false,false cost profit loss such as false accounting information overflows,the false information undermines the healthy development of China’s securities market and listed companies,but also make investors suffer a lot of loss and undue risk,originally should not bear the standard of information disclosure of listed companies more and more high.The achievements and existing problems of accounting information disclosure of listed companies,these problems will seriously disrupt the normal order of the securities market,a correct understanding of these problems and find out the problem of existence,is the key to solve the problem,such as the arrangement of interests,the accounting standards system is incomplete,the securities market system not perfect,social audit institution of “independence”problems,l