一、引言随着股份制经济及上市公司的迅猛发展,由于各种原因而造成的上市公司会计信息披露缺乏规范性问题也越来越暴露出来。目前我国上市公司披露的会计信息存在“披露不足”,“虚假信息”和“过量信息”的现象,这些违规行为,不仅阻碍了上市公司正常的优胜劣汰,更使得公众逐渐 I. INTRODUCTION With the rapid development of joint-stock economy and listed companies, the lack of normative issues of accounting information disclosure of listed companies caused by various reasons has also become increasingly exposed. At present, accounting information disclosed by our country’s listed companies has the phenomenon of “lack of disclosure”, “false information” and “excess information”. These irregularities not only hinder the normal survival of the fittest of listed companies, but also make the public gradually