尽管现在证监会已经发布了一系列关于企业财务信息披露的相关准则,但是目前我国企业的财务信息披露要想走向规范化及国际化还需要一段时间的努力。笔者通过对我国近几年财务报告的关注,发现我国的上市公司在财务信息披露方面仍然存在一定的缺陷,在本文中笔者就对其中存在的客观原因进行分析,对影响财务信息披露的因素进行解析,并提出合理的治理建议。 Although the CSRC has released a series of relevant guidelines on the disclosure of corporate financial information nowadays, it still takes some time for the disclosure of financial information of Chinese enterprises to go towards standardization and internationalization. Through my attention to the financial report of our country in recent years, I find that our country’s listed companies still have some flaws in the financial information disclosure. In this paper, I analyze the objective reasons which exist in the disclosure of the financial information, Analysis, and put forward reasonable suggestions for governance.