资本市场会计信息质量特征及披露监管研究

Research on the Quality Attributes of Accounting Information and Its Disclosure Supervision in Capital Market

会计信息质量是会计信息披露监管中的关键问题。从探讨资本市场会计信息质量特征和会计信息披露监管入手,分析了我国资本市场会计信息披露存在的问题及其产生的原因,提出了相应的解决问题的政策性建议。

The quality of accounting information is the key of supervision and control on accounting information disclosure. The paper startsed with the discussion ofn the quality attributes of accounting information and its disclosure supervision in the capital market, analyzesd the problems and masons existing ed in the disclosure process in the capital market of our country, and proposesd a set of relevant surveillance countermeasures.