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根据我国证券监督管理委员会发布的有关会计信息披露的要求,上市公司需要及时有效披露公司的会计信息,确保证券市场的规范化运行。近年来,根据市场的反馈情况可以看出,我国上市公司会计信息的披露仍然存在着信息不全,信息虚假,信息滞后等问题。本文旨在分析目前国内上市公司会计信息披露所存在的问题,通过探讨背后的原因以提出解决相关问题的建设性措施。
According to the requirements on disclosure of accounting information issued by China Securities Regulatory Commission, listed companies need timely and effective disclosure of accounting information of the Company to ensure the standardized operation of the securities market. In recent years, according to the market feedback, we can see that the disclosure of accounting information of listed companies in our country still has the problems of incomplete information, false information and delayed information. The purpose of this paper is to analyze the problems existing in the disclosure of accounting information in domestic listed companies and to find constructive measures to solve related problems by exploring the reasons behind it.