我国上市公司会计信息披露存在的问题、原因及对策

Existent problems, reasons and countermeasures of the public company's open accountant information in China

上市公司的会计信息是指影响投资者、债权人或潜在投资者等信息使用者对公司的目前和将来做出理性判断,进而影响其决策行为的信息。上市公司会计信息披露的真实、准确、完整和及时,是促进证券市场健康发展的必要条件,对减少市场投机、防止操纵市场行为的发生、保护投资者权益、增强投资者的信心至关重要。文章从我国上市公司会计信息披露存在的问题入手,对问题的原因进行了分析,并提出了相应的对策。

Accountant information of the public company is that affecting investors, creditors and potential investors to judge the present and the future of the public company and then alter the decision-making. Opening the accountant information factually, exactly, integrallty and in time of the public company is the necessary condition to promote securities business developing healthily and is important to reduce market gamble, to prevent manipulating market, to protect the inventors rights and to enhance the inve...