浅析上市公司会计信息披露的问题及对策

An Analysis on the Problems and Countermeasures in Accounting Information Disclosure of Listed Companies

会计信息披露是指公司对重要会计信息以财务报告形式,采用直接(呈送)和间接(公开披露)方式提供给信息使用者供其决策使用。会计信息披露的基本要求主要包括真实性、准确性、完整性和及时性。本文对我国上市公司会计信息披露存在的一些问题作了探讨并提出了解决的方法和建议。

The accounting information disclosure refers to that a company directly （submission）or indirectly （public disclosure）provides the important accounting information, in the form of financial reports, to the information users for their decision making. The basic requirements of accounting information disclosure include authenticity, ac- curacy, integrity and promptness. This paper discusses some problems in the accounting information disclosure of China listed companies and puts forward the correspondent suggestions and solutions.