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本文通过对我国上市公司会计信息披露的现状和对相关的信息披露监管体制进行分析,提出通过完善上市公司的治理结构优化内部治理结构、健全和完善会计信息披露规范体系、扩大上市公司会计信息披露内容、加大信息披露监管力度以及保证注册会计师的执业质量等途径来提高上市公司会计信息的披露质量。
This paper analyzes the current situation of accounting information disclosure of listed companies in our country and the related regulatory system of information disclosure, and proposes to optimize the internal governance structure by perfecting the governance structure of listed companies, improve and perfect the system of accounting information disclosure and expand the disclosure of accounting information of listed companies Content, increase the supervision of information disclosure and ensure the certified public accountants practice quality and other ways to improve the disclosure of accounting information of listed companies quality.