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我国上市公司近年来会计信息披露存在很大的问题,仅依靠市场自身调节无法改善现状,需要政府的介入。为了分析政府监管对上市公司会计信息披露的影响,本文首先引出了理论基础,即阐述了会计信息披露的具体内涵,其次揭示政府监管上市公司会计信息披露当前存在的问题,然后分析政府监管产生问题的原因,最后针对具体的问题对政府监管提出有效的对策。
In recent years, the listed companies in China have great problems in disclosing their accounting information. Only by relying on the market’s own regulation can they not improve the status quo and need the government’s intervention. In order to analyze the influence of government regulation on the disclosure of accounting information of listed companies, this paper first leads to the theoretical foundation, that is, elaborates on the specific connotation of accounting information disclosure, and secondly reveals the current problems of government regulation of listed companies’ accounting information disclosure, and then analyzes the problems of government regulation Of the reasons, and finally for the specific issues of government regulation and effective solutions.