我国上市公司财务信息披露存在的问题及其影响与对策

The Problems and Counter-measures of Financial Information Announcement for Listed Companies

上市公司的信息披露对保护投资者合法利益、提高上市公司质量、促进股市健康发展等方面有着非常重要的意义,其中又以财务信息披露最为重要。本文对我国上市公司财务信息披露方面存在的问题及其不良影响进行了阐述和分析,并有针对性地提出了对策建议,旨在为提高上市公司财务信息披露质量、建立健全上市公司和监管部门的信息披露机制提供参考,从而发挥财务信息在证券市场上的真正作用。

The information announcement of listed companies is of great importance in protecting the legal rights of investigators, upgrading the qualities of listed companies and pushing stock market moving healthily, among which the essential one is the financial information announcement. The paper explains and analyzes the existing problems and negative impact of financial information announcement, and then, puts forward some practical counter-measures. Its purpose is to offer reference to safeguard the authenticity and supervision of information announcement, and to bring the information into full play in stock market.