特钢企业会计信息披露问题与对策研究

Research on Accounting Information Disclosure Problems and Countermeasures of Special Steel Enterprises

从内部控制、外部环境塑造等方面提出改善特钢企业会计信息披露质量的措施,具体包括提升公司治理能力、加强企业内部控制、完善监管措施,优化信息披露环境条件、重视人才培养,完善监管措施和法律法规以及提升注册会计师及投资者专业素养方面。分析认为,国内资本市场及货币市场发展的国际化势在必行,各级管理部门在关注特钢企业所提供的会计信息重要性的基础上,应对其相关会计信息的质量提出新的要求。

Measures to improve the quality of accounting information disclosure of special steel enterprises are proposed in terms of internal control and external environment shaping,specifically in terms of enhancing corporate governance,strengthening internal control of enterprises,improving regulatory measures,optimising environmental conditions for information disclosure,attaching importance to talent training,improving regulatory measures and laws and regulations,as well as improving the professionalism of certified public accountants and investors.The analysis concludes that the internationalisation of the development of the domestic capital market and money market is inevitable,and that management authorities at all levels should put forward new requirements for the quality of accounting information provided by special steel enterprises on the basis of their concern for the importance of accounting information provided by them.