上市公司会计信息披露制度的有效性分析

Analysis on the Efficiency of Accounting Information Disclosure System in Listed Companies

会计信息披露是企业与投资者之间的纽带 ,上市公司信息在某种程度上不真实 ,而且其现象越来越严重。本文从上市公司会计信息披露的目标出发 ,分析了目前我国上市公司信息披露缺乏有效性的原因 ,最后针对其现状和原因 ,就如何提高上市公司信息披露制度的有效性提出了若干建议。

Disclosure of accounting information is the bridge between companies and external investors.But to some extent,accounting information is not ture in listed companies and this issue has become more and more serious.This paper describes the objectives of accounting information disclosure, and then investigates the causes which lead to unefficiency of information disclosure in listed companies.Finally,it presents some suggestions of how to improve the efficiency of accounting information disclosure in listed companies.