浅谈会计信息的披露

Discussing the Disclosure of Accounting Information

近两年来,国家对上市公司会计信息的披露作了强制要求,但部分公司仍对市场发布不真实信息,为了从会计源头上杜绝不真实信息,本文从理论和会计实务方面做了具体阐述,以达到规范其会计信息披露的行为.

In the recent two years, our country has mandatory requirement on the disclosure of accounting information of listed companies, but some companies are still publishing false information. In order to put an end to the false information originally, there is concrete elaboration in theory and accountant task in this article so that companies will have standard behaviours of disclosing accountant information.