论上市公司会计信息质量

On the quality of accounting information of listing company

信息是一组有助于人们分析、判断,并最终做出决定的数据,是一种对客观事物状态、变化的传递载体,从而影响着人们的行为。会计信息就是一种对企业资产结构、经营情况等信息的揭示,从而影响债权人、投资者或其他信息使用者做出决策、判断。因而会计信息质量对一家企业有着重要的影响,特别是一家上市公司,它不仅是信息使用者做出决策的依据,更与这家公司的信用程度和未来的发展前景紧密相连,文章通过对上市公司信息披露的问题进行研究,探讨上市公司如何更加合理有效的提高会计信息质量,完善公司的内部控制机制。

Information is a group of data that can help people analyze and judge, and finally make the decision,it is a kind of objective things,changing the delivery carrier,which affects people＇s behavior.Accounting information is a kind of information about the Structure and operation of the enterprise assets, so as to influence the decision and judgment of the creditors, investors and other information users.So the quality of accounting information has an important impact on a company, especially a listing Corporation.It is not only the basis for decision-making, but also closely linked with the company＇s credit level and future prospects.This paper discussed how to improve the accounting information quality and improve the company＇s internal control system.