我国上市公司信息披露质量问题研究

Research on the Quality of Information Disclosure of Listed Companies in China

会计信息是一种机会信号,是市场风向标,是上市公司作出恰当决策的基础。会计信息对于上市公司的产生、发展、平稳进步而言都是至关重要的。我国上市公司会计信息披露仍然存在不少无法忽视的问题,如会计信息披露质量、及时性等问题。因此,论文通过详细剖析上市公司会计信息披露普遍存在的问题,试分析这些问题形成的原因,并针对我国上市公司的实际情况,提出实际可行的应对策略。

Accounting information is an opportunity signal,a market vane,and the basis for listed companies to make appropriate decisions.Accounting information is of vital importance to the emergence,development and steady progress of listed companies.The accounting information disclosure of listed companies in China still has many problems that cannot be ignored,such as the quality and timeliness of accounting information disclosure.Therefore,through a detailed analysis of the accounting information disclosure problems of listed companies,this paper tries to analyze the causes of these problems,and in view of the actual situation of China's listed companies,puts forward practical and feasible coping strategies.