我国上市公司会计信息披露暨审计质量分析

An Analysis of Audit Quality and Accounting Information Disclosure of China Listed Companies

通过统计分析2001—2010年度我国沪深两市上市公司会计信息披露违规占比和具有审计合格意见的上市公司会计信息披露违规占比两个指标,来了解我国上市公司披露会计信息的质量及其审计质量,在对信息披露成因分析的基础上,提出改善上市公司会计信息披露质量及其审计质量的政策性建议。

By statistic analysis of the two indicators,that is,the accounting information disclosure violations of China Shanghai and Shenzhen listed companies from 2001 to 2010 and the accounting information disclosure violation of listed companies with qualified audit opinions,we come to understand the quality of accounting information disclosure and the audit quality.By analyzing its reasons for the situation,we propose some measures to be taken to improve the above disclosure and audit quality.