上市公司会计信息披露规范问题研究

On the Accounting Regulations of Stock Companies

证券监管不力 ,处罚不严 ,法规不健全 ,政策供给滞后于市场需求 ,使上市公司会计信息虚假披露充斥市场 ,上市公司和会计事务所纷纷造假 ,获取丰厚的非法收益 ,祸害中小投资者 ,严重干扰了我国证券市场公平有序的正常运行。面对严峻的资本市场 ,监管部门必须时刻提高警惕 ,积极汲取西方成功的证券监管经验方法 ,尽快完善各项规章制度 ,严格执法 ,严厉处罚 ,用制度理念和法规实践威慑造假者。构建有效的投资者监督机制 ,发挥新闻媒体优势 ,打击上市公司信息虚假披露 ,保护中小投资者的合法利益 ,在世界经济一体化的大背景下 。

The author argues that the false accounting information that abounds in the stock market is due to the lack of effective regulations on the stock market itself, and lack of punitive measures against law violation, and that too much false accounting information wrecks havoc to China's stock market nationwide. The paper further proposes suggestions for improving the situation, the most important being the formulation of effective and compelling laws and rules regulating both the stock company and the stock market.