证券市场会计信息披露诚信体系建设

Constructing the Credit System for Accounting Information Release in Stock Market

阐明对上市公司会计信息披露基本问题的认识,分析上市公司会计信息披露的现状,探究其成因,从规范性的角度提出会计信息披露诚信体系的建设。

This paper deals with some fundamental problems concerning the release of accounting information in stock market, analyses its present state and the causes for information release and offers ways to construct the credit system for the release of accounting information for the sake of standardization.