上市公司会计信息披露及时性的改进建议

Suggestions on Timeliness of Accounting Information Disclosure of Listed Company

上市公司会计信息披露的及时与否,直接影响着会计信息使用者相关决策的成败。本文针对如何改进上市公司会计信息披露的及时性这个问题,主要从会计信息的提供者、监管者、鉴证者三方面,提出了完善公司治理结构、优化业务处理流程、允许调整会计年度、建立信息披露电子化体系、掌握现代审计理论与技术等若干改进建议。

Timely accounting information disclosure of listed company directly influences the cost of information users in decision-making.This paper discusses how to improve the efficiency of disclosure.Suggestions are made from providers,monitors and authenticator＇s perspectives on improvement of company operating structure,optimization of transaction processing,permission to adjust account year,establishment of e-system and mastery of modern auditing theory and technology.