提高上市公司会计信息质量的对策研究

Countermeasures on Improving the Accounting Information Release Quality of the Listed Corporate

上市公司提供真实、准确的财务信息,对解决会计信息不对称问题和加快资本市场的规范化进程起着基础性的作用。随着资本市场规范化程度的日益提高,我国上市公司的会计信息质量也在逐步提高,但仍然存在一些问题,影响着资本市场的秩序,制约着资本市场高速、健康的发展。因此,解决会计信息质量存在的问题,寻找提高上市公司会计信息质量的对策,仍是当前需要认真探讨的问题。

As it played a foundational role in solving the accounting information unsymmetrical problem and speeding up the standardized process of the capital market, the company on the market had to provide the real and accurate financial information. Along with the enhancement of the capital market standardization, the quality of the accounting information of the marketed company in our country was improved gradually. But there still were some problems in its quality, which influenced the order of the capital market and restricted the quick and healthy development of the capital market. Therefore, disclosing the quality problem in the accounting information, and seeking the way to enhance the quality of the accounting information of marketed company was still the earnest problem to be discussed.