上市公司会计信息披露的问题与对策

Problem and Countermeasures of Information Disclosure of Listed Company

会计信息披露是上市公司信息披露的核心内容,是证券市场发展的基石。规范上市公司会计信息披露有助于维护证券市场的正常秩序,防止和打击欺诈和垄断行为,保障信息使用者的合法权益,对推动我国证券市场持续稳定发展具有重要的现实意义。本文在归纳、分析目前会计信息披露存在的问题的基础上,从最能影响会计信息披露的几个关键环节(法规体系、监管体制、上市公司等)着手,提出了完善会计信息披露的对策。

Accounting information is the core of information disclosed by listed company. It plays a fundamental role in the development of securities market. Disclosing accounting information is very helpful to maintain the securities market＇ s order, get rid of cheat and monopolization and protect the legal right of accounting information users. This article puts forward countermeasure as follows： perfecting legal system of accounting information disclosure, strengthening the independence of social auditor, improving the corporation governance of listed companies, regulating the supervision system of securities market.