规范上市公司会计信息披露问题的探讨

On The Regulation of Informafiou Disclosure For Listed Companies

我国现阶段上市公司会计信息披露的问题比比皆是,大案要案层出不穷,“银广厦”、“琼民源”、“郑百文”的丑闻早已被我们所熟知。“会计信息失真”、“会计信息虚假”、“会计造假”、“会计数据水分大”等词汇大概是近几年来使用频率最高的,经常可以在一系列媒体上看到它们的影子。朱基总理考察上海、北京两所国家会计学院时也都提到了“不做假账”的问题。由此可见,目前我国上市公司会计信息披露不规范的问题是非常严重的。

Problems in information disclosure are everywhere for listed companies; such scandals as“Yin Guang Xia”, “Qiong Mine yuan” are well known by people, such words as “accounting information false, lack fidelity” are often exposed on medium and premier Zhu Rong ji metioned the problems when investigating two national accounting institutes in Beijing and Shanghai. In a word, serious problems are nowadays existing in listed companies.