天神娱乐会计信息披露违规研究及经验启示

Research and Experience on the Violation of Accounting Information Disclosure by Tianshen Entertainment

当前随着我国证券市场的日益成熟,市场参与各方对会计信息披露的关注程度也与日俱增。会计信息披露是否真实可靠、是否充分及时、披露的对象之间是否公平等问题受到社会各界的广泛关注。深入揭示会计信息披露存在的问题,寻找有效的措施对其进行综合整治,以提高上市公司会计信息披露的质量,已刻不容缓。本文针对困扰我国上市公司会计信息披露问题,围绕如何提升上市公司会计信息披露质量这一中心进行研究,力求找到适合我国的解决问题的方案。本文先从上市公司会计信息披露的基本理论入手,然后以天神娱乐股份有限公司为例,分析会计信息披露的问题及存在的原因,最后提出完善我国上市公司会计信息披露的对策。

With the increasing maturity of China’s securities market, the attention of market participants to accounting information disclosure is also increasing day by day. The issue of whether accounting information disclosure is true and reliable, sufficient and timely, and whether the disclosed objects are fair has attracted widespread attention from all sectors of society. It is urgent to thoroughly reveal the problems in accounting information disclosure, find effective measures to comprehensively rectify them, and improve the quality of accounting information disclosure of listed companies. This article focuses on the problem of accounting information disclosure for listed companies in China, focusing on how to improve the quality of accounting information disclosure for listed companies, and strives to find solutions that are suitable for China. This article starts with the basic theory of accounting information disclosure of listed companies, and then takes Tianshen Entertainment as an example to analyze the problems and reasons for accounting information disclosure. Finally, it proposes countermeasures to improve accounting information disclosure of listed companies in China.