摘要
本文从我国现行上市公司会计信息披露制度的现状分析入手,具体阐述了我国现行上市公司会计信息披露制度的具体框架,并结合其他文献资料中的投资者调查报告,分析了我国上市公司会计信息披露制度存在的问题,提出要想提高证券市场的有效性,必须对现有的上市公司会计信息披露具体报告内容进行改进。
By an analysis of the current situation of the information disclosure system of listed companies in China, this article expatiates upon the frame of this system, discusses its existing problems with the reference to investors＇ survey reports, and put forward that the information disclosed by listed companies has to be authentic so as to achieve the availability of securities business
出处
《安徽电气工程职业技术学院学报》
2005年第4期47-51,共5页
Journal of Anhui Electrical Engineering Professional Technique College
关键词
会计信息披露
问题
报告内容
accounting information disclosure
existing problems
report contents
