【论文】我国上市公司会计信息披露质量影响因素.pdf

我国上市公司会计信息披露质量问题研究 摘 要 我国证券市场尚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，但还不够健全，目前我国上市公司信息披露不真实、造假，披露不及时、 不充分、披露制度不健全等现象普遍存在，严重损害了广大投资者的利益。 会计信息披露是上市公司信息披露的核心内容，是证券市场发展的基石。规范 上市公司会计信息披露有助于维护证券市场正常秩序，防止和打机欺诈和垄断行 为，保障信息使用者的合法权益，对推动我国证券市场持续稳定发展具有重要的现 实意义。本文在分析目前会计信息披露存在的问题的基础上，从最能影响会计信息 披露的内外两方面因素入手，提出了完善会计信息披露的几点对策。 关键词：上市公司，会计信息，披露，问题 I 我国上市公司会计信息披露质量问题研究 Abstract Chinas securities market is still at the stage of the progressive development of sound, although the establishment of a number of listed companies to disclose accounting information system, but the sound is not enough, the current information disclosure of listed companies in China untrue, false, timely disclosure, inadequate disclosure and other systems the phenomenon of widespread, serious damage to the interests of investors in general. Disclosure of accounting information of listed companies is the core content of information disclosure is the cornerstone of development of the securities market. Norms of disclosure of accounting information of listed companies contribute to the maintenance of the normal order of securities markets, and playing computer games to prevent fraud and monopolistic behavior, protect the legitimate rights and interests of information users, the promotion of sustainable and stable development of Chinas se