獐子岛渔业公司会计信息披露问题的探讨

The Discussion on Zhang Zidaoisland Company Accounting Information Disclosure

随着我国资本市场的逐步发展和相关制度法规的陆续出台,上市公司的会计信息披露日益规范,但某些上市公司的会计信息披露仍然存在违反规定的情况,比如会计信息还存在着延迟、虚假、选择性和策略性披露,导致扭曲证券市场信息、降低资源配置效率、打击投资者参与证券市场的积极性等后果。因此规范上市公司的会计信息披露十分迫切。

With the gradually development of capital market in our country developed and relevant systems and regulations, the accounting information disclosure of listed companies becomes more and more standard, but some of the accounting information disclosure of listed companies still exist in violation of regulations, such as there is delay, the false accounting information, selectivity and strategic revealed that lead to distortions of the securities market information, to reduce the resource allocation efficiency, hit the enthusiasm of investors to participate in the securities market, etc. So standardize the accounting information disclosure of listed companies is very urgent.