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近几年来,我国的上市公司中出现了大面积的、持续的会计信息失真现象,损害了投资者的利益,挫伤了股民的投资积极性,影响了国民经济的健康、协调、持续发展,已成为我国资本市场健康发展的阻碍,从而引发了股民对上市公司会计信息披露的信任危机。本文就我国证券市场会计信息披露存在的问题及解决问题的对策作简要阐述。
In recent years, there has been a large-scale and continuous distortion of accounting information in listed companies in China, which has harmed the interests of investors, dampened investors’ enthusiasm for investment, and affected the health, coordination and sustainable development of the national economy. The hindrance of the healthy development of China’s capital market has led to a crisis of confidence in the disclosure of accounting information by listed companies. This article briefly expounds the problems existing in the disclosure of accounting information in China’s securities market and the solutions to the problems.