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针对我国的上市公司会计信息存在的问题,上市公司的会计信息披露的失真、披露不充分和披露的不完整,这些威胁着证券市场的有序运行,对产生上述问题进行了成因分析,从外在因素和内在因素两方面分别来进行阐述。列出了会计信息披露不真实的危害,最后针对问题和原因,全面的多层次的计量方法,针对外因和内因提出了建议。
In view of the problems existing in the accounting information of the listed companies in our country, the distortion, inadequate disclosure and incomplete disclosure of the listed companies’ accounting information, which threaten the orderly operation of the securities market, the causes of the above problems have been analyzed. In terms of factors and internal factors, respectively, to elaborate. Lists the untrue harm of accounting information disclosure. Finally, according to the problems and the reasons, a comprehensive and multi-level measurement method is put forward, and suggestions are put forward according to external factors and internal factors.