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上市公司会计信息披露存在的问题及对策研究 被引量:12

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摘要 上市公司的会计信息质量一直广泛受到社会各界人士的关注,对会计信息质量的相关研究已经成为一个全球性的课题。当前,我国上市公司在会计信息的披露方面存在很多问题,导致会计信息质量比较低下。提高上市公司会计信息质量有助于对广大投资者更清楚地看清下一步投资方向,也有助于我国资本市场朝着更加健康有序的方向发展。在介绍了我国上市公司会计信息披露存在的问题基础之上,根据上市公司会计信息披露的成因提出相应的对策,以期提高上市公司会计信息质量,进而调整整个资本市场的经济秩序。
作者 刘丽红
机构地区 哈尔滨商业大学
出处 《经济研究导刊》 2015年第5期226-227,共2页 Economic Research Guide
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