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针对上市公司会计信息披露存在的主要问题,专家学者都从不同的角度进行了分析研究。巨大的利益诱惑、低廉的违规成本、法规政出多门、相关制度不完善是虚假信息得以存在的主要原因。为此应建立会计信息披露规范体系、会计信息披露监督体系和再监督体系;并采取加强对上市公司治理,加强对中介机构的监督,加强会计信息披露监管,严格执法、加大处罚力度等具体措施。
In view of the main problems existing in the accounting information disclosure of listed companies, experts and scholars have carried out the analysis and research from different angles. Huge interest temptation, low cost of non-compliance, the rule of law many times, the relevant system is imperfect is the main reason for the existence of false information. To this end, we should establish a system of accounting information disclosure, a system of disclosure of accounting information and a system of re-supervision; and take measures such as strengthening the governance of listed companies, strengthening the supervision over intermediaries, strengthening the supervision of accounting information disclosure, strictly enforcing the law, and intensifying penalties Measures.