试论上市公司会计信息披露的若干问题

Discussion about Issues of Accounting Information Disclosure in Listed Companies

上市公司的信息披露将直接影响广大投资者的判断和决策。随着市场的发展,上市公司信息披露方面的违法事件层出不穷,严重影响了广大投资者的利益和资本市场的运作效率。本文对我国上市公司会计信息披露中存在的问题进行了剖析,并提出了一些相关对策。

Information disclosure of listed companies will directly affect the judgments and decisions of investors.With the development of the market, information disclosure of listed companies are dozens of violations, seriously affected the interests of investors and the operational efficiency of the capital markets. In this paper, the problems existing in the accounting information disclosure of listed companies in our country has carried on the analysis, and a number of relevant measures was put forward.