我国上市公司会计信息披露制度有关问题的思考

Problems Related to the Accounting Information Disclosure System in China's Listed Companies

随着证券市场的发展,社会以及公众对上市公司会计信息披露质量的要求也越来越高,然而,上市公司会计信息披露的质量却不能随着证券市场的发展和上市公司规模的壮大而同比例的提高。本文主要分析了我国上市公司信息披露的现状以及产生问题的原因并提出了解决问题的方法。

With the development of securities market, the requirements of social and public to the quality of accounting information disclosure of listed companies are also getting higher and higher. However, the quality of accounting information disclosure of listed companies can not be improved with the same proportion of the development of securities markets and the scale expansion of listed companies. This paper analyzes the status of the information disclosure of listed companies in China and cause of the problem and proposes the solutions.