上市公司会计信息披露及时性监管问题分析

Supervision on Timeliness of Accounting Information Disclosure of Listed Companies

目前,我国在会计信息披露及时性监管方面存在的问题主要是披露时间的规定存在缺陷;监管部门职责权限划分不清;对违规的上市公司处理较轻;缺少及时性会计信息披露的应急管理和完善的信息披露渠道。我国政府应完善法律制度体系建设,确立更为合理的信息披露时限,开辟并整合多元的信息披露渠道,建立网络实时报告系统和及时性档案以及信息管理应急机制,加大执法力度,以加强会计信息披露的及时性监管。

Now the main problems in accounting information disclosure and supervision on timeliness are defective in regulation of disclosing time,unclear in division of duties and powers for the supervision department,light in punishment for violation of listed companies,and lack of timely emergency management and perfect accounting information disclosure.Therefore,the government should improve legal system construction,stipulate reasonable information disclosure limit,explore and integrate multiple information disclosure channels,build Network real-time reporting system,timely document and emergency mechanism on information management,strengthen law enforcement,and increase timely supervision on accounting information disclosure.