资本市场会计信息披露暨治理问题研究--基于上市公司会计信息披露不对称的视角

Accounting Information Disclosure and Capital Market Governance:Based on the Asymmetric Perspective of Accounting Information Disclosure of Listed Company

上市公司会计信息生产和披露质量直接影响了资本市场的稳定健康发展。资本市场会计信息生产和披露存在着一定的供求机理,直接影响了会计信息生产和披露的质量。由于管理主体上的虚化、内控弱化和治理结构上的偏差、会计信息系统的集成和共享性弱以及从业人员素质上的差异,使得上市公司会计信息披露存在着不充分性、非主动性、虚假性和滞后性问题,由此增加了资本市场信息不对称和风险发生的可能。因此,严厉打击资本市场会计信息造假,规范资本市场会计信息披露,需要进一步完善资本市场会计信息披露制度,创新和完善新技术背景下会计准则和会计制度,加强对现有上市公司会计信息生产和会计信息披露标准的制定和使用,提升上市公司会计信息生产和会计信息披露独立审计监督的标准化和规范化水平,加强上市公司会计信息生产和披露监督标准化体系建设。

Accounting information production and disclosure quality of listed companies directly affect the stable and healthy development of the capital market.The production and disclosure of accounting information in capital market has a certain supply and demand mechanism,which directly affects the quality of the production and disclosure of accounting information.The production and disclosure of accounting information in capital market have a certain supply and demand mechanism.Due to weakening management main body on others,internal control and governance structure on the deviation,the accounting information system integration and sharing of the weak and personnel quality differences,make the accounting information disclosure of listed companies exist inadequacies,involuntary,falsity and lag problem,leading to the capital market information asymmetry and risk occurs.Therefore,to crack down on the capital market accounting information fraud,standardize capital market accounting information disclosure,the need to further improve the capital market accounting information disclosure system,speed up the accounting standards and accounting system under the background of new technology to improve and innovation,strengthen the existing accounting information of listed company production and accounting information disclosure standards and use,strengthen the public company accounting information production and the standardization and standardization of accounting information disclosure independent audit supervision,strengthen the public company accounting information production and disclosure supervision and standardization system construction.