我国公司会计信息披露分析

Analysis of the Disclosure on Company's Accounting Information in China

我国股市的信息披露制度对维护股市秩序、保护投资者利益起到了积极作用。但是,存在的问题依然很多。至于非上市公司会计信息披露,存在的问题也很少有人关注。本文从我国公司会计信息披露现状出发,分析上市公司与非上市公司存在的问题及解决的对策。并在WTO框架下提出我国公司会计信息披露应努力的方向。

The system of information disclosure about stock-market in china is playing a positive role in protecting investors' benefits and keeping the stock-market's order,but the problems about it are a few .As to the issues about information disclosure of non-stock company,few someone pays attention to .The paper is based on the present condition,analyzed the company's problems and solutions about information disclosure and given the direction that company accounting information are disclosed under the frame of WTO.