浅谈我国上市公司会计信息披露中存在的问题及对策

The Existing Problems in Chinese Listed Companies' Accounting Information Disclosure

上市公司会计信息披露是资本市场运行的基础,如果会计信息披露不真实,就会扭曲股票的价值,扰乱资本市场秩序,损害投资者的利益,挫伤股民的投资积极性。因此,会计信息披露对资本市场非常重要。

The accounting information disclosure of listed companies is the foundation of capital market operation. If the accounting information is not true, it will distort the value of the stock, break the order of capital market, violate investors' benefits and frustrate the public's investment initative. Therefore, the accountancy information is of great importance to capital market.