上市公司会计信息披露违规的孳生环境及治理对策

The Breeding Enveironment and Administrative Solutions to Rule Violation of Stating Accounting Information of Enterprises on the Market

上市公司会计信息披露违规现象已严重干扰了我国证券市场秩序,损害了广大投资者的利益,影响了资本 市场的健康发展。分析上市公司会计信息披露违规的环境因素,从而达到提高上市公司会计信息披露质量的目的。

In recent years,the common phenomena of rule violation of stating accounting information of enterprises on the market have interfered in the order of stock market of our country and affected the interests of investors and the healthy development of capital market. This paper analyses its environmental factors to discuss how to improve the quality of stating accounting information of enterprises on the market.