关于我国上市公司会计信息披露的几点思考

Thinking on Accounting Information Disclosure of Our Listed Companies

我国上市公司会计信息披露存在的主要问题有会计信息披露不真实、不充分、不及时、不规范。其原因主要是巨大的利益诱惑、低廉的违规成本、法规政出多门、相关制度不完善。为此应建立会计信息披露规范体系、会计信息披露监督体系和再监督体系;并采取加强对上市公司治理,加强对中介机构的监督,加强会计信息披露监管,严格执法、加大处罚力度等具体措施。

The false,inadequate,untimely and irregular accounting information disclosure is the main problem in our listed companies.The reason for it is the beneficial temptation,low cost and imperfect systems.Therefore,a regular accounting information disclosure should be set up,a supervisory system for accounting information disclosure should be established,the list companies should be controlled strongly,and some measures of punishment should be strengthened.