上市公司会计信息披露存在问题初探

On existing problems of the companies announcing their accounting information which appear on the market

我国证券市场正处于逐步发展、完善阶段 ,虽然建立了一些上市公司会计信息披露制度 ,但不健全 ,存在问题很多 ,这不利于我国证券市场的健康发展。针对上市公司会计信息披露制度存在的问题 ,作者提出了如何改进及规范会计信息披露的对策 ,从而提高它的真实性、及时性、可信性。

The stock market in our country is being developed and perfected. Although the system of the companies announcing accounting information which appear on the market is established, there exist a lot of problems. It is not perfect and doesn't help to make our stock market develop soundly. Against the current existing problems, the paper enunciates how to improve and standardize the system of announcing accounting information, in order to make it truer, more prompt and credible.