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会计信息的主要价值在于能够满足会计主体内部以及外部对于信息的基本需求,并且能够提升微观以及宏观经济效益。目前我们国家的上市公司会计信息披露的相关制度还存在比较大的问题,比如会计信息的失真等等。文章通过对上市公司披露会计信息进行分析与研究,阐述了我们国家上市公司披露会计信息方面存在的问题及其对策。
The main value of accounting information is to meet the basic needs of the internal and external accounting information for the information, and can enhance the micro and macroeconomic benefits. At present, our country’s listed companies accounting information disclosure related systems there are still relatively large issues, such as the distortion of accounting information and so on. The article analyzes and studies the disclosure of accounting information by listed companies, and elaborates on the problems and countermeasures in the disclosure of accounting information by our national listed companies.