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随着中国改革开放不断的深入,市场积极不断的完善、开放的发展,会计信息在资本市场中处于核心的地位,直接影响了会计信息相关的各种利益相关者的经济决策。因此,会计信息的披露具有利于企业内部治理,有利于完善企业内部治理结构,有利于政府发挥宏观调控等作用。但在现实生活与生产中,中国会计信息披露仍存在一些问题。这篇文章即是针对中国现行会计披露制度在企业,尤其是上市企业中,落实情况及相关问题的研究。
With the continuous deepening of China’s reform and opening up, the positive and continuous improvement of the market and the opening up of development, accounting information plays a central role in the capital market and directly affects the economic decisions of various stakeholders related to accounting information. Therefore, the disclosure of accounting information is conducive to internal governance, is conducive to improving the internal governance structure, is conducive to the government to play a macro-control role. However, in real life and production, there are still some problems in China’s accounting information disclosure. This article is aimed at China’s current accounting disclosure system in enterprises, especially listed companies, the implementation of the situation and related issues.