我国上市公司会计信息披露问题研究

论文中文摘要：在当前的资本市场逐步繁荣的形势下，越来越多的公司借助于上市的形式，借助于资本市场筹集发展所需要的资金支持。对上市公司的行为进行规范，对上市公司的会计信息的披露进行规范，保证上司公司提供准确充分的会计信息，保护投资者的积极性不受到挫伤，保证资本市场秩序的稳定已经成了我国政府监管部门的必须要解决的问题之一。本论文首先介绍了会计信息，逐层深入的引出了上市公司的会计信息，指明了上市公司会计信息披露的重要性。然后，指出了我国上市公司会计信息披露的现状，分析了我国上市公司会计信息披露失真的成因以及严重的影响。最后，笔者提出了解决我国上市公司会计信息披露存在问题的对策，展望了我国上市公司会计信息披露的前景。本论文结合国际上其他发达国家上市公司会计信息披露的情况，对照我国的上市公司，指出了几点对上市公司会计信息披露的对策。从体制上，我国的上市公司要进一步完善公司治理结构；从法制上，要进一步健全和完善上市公司会计信息披露的法律和法规体系；从规则上，我们的上市公司要自主认识到会计信息披露对公司形成的有益影响，主动积极的披露正确的、充分的会计信息；此外，我国最新实行的上市公司的保荐制度也是对上市公司会计信息披露的一个有力推动
Abstract（英文摘要）： Under the situation of the gradual prosperity of the capital market in the current era, more and more corporation gather the fund supporting by the help of going on sale style and the capital market for their need of development. Norming the action and the exposure of accounting message of going on sale corporation he been one of the most important problem that our government must resolve in the recent years. Only by so, can we protect the activity of the invester and ensure the stability of the market coos.To begin with, this article introduced accounting information, lead out the accounting information of those corporation going on sale. It has pointed out that the importance of the exposure of accounting message of going on sale corporation. Whats more, it has showed the present situation of the the exposure of accounting message of going on sale corporation and analysed the cause of false accounting information and the serious influence. At last, the writer has given some countermeasures to solve these problems in the exposure of accounting information of the corporation going on sale.Combinated with the other countries state in the exposure of accounting message of the corporation going on sale, compared with our coutries corporation, this article pointed some keyes in the exposure of accounting message of the corporation going on sale. In the system space, our corporation going on sale should consummate corporation governing strcture pace by pace; in the law space, we should consummate the law and rule system gradually; in tte regulation space, our corporation going on sale should be aware of the good influence of information exposure of the corporation going on sale and take some right and active measures to show the right accounting message to the public. Moreover, the system of recommending good corporation going on sale which has been carried in effect is also an active impulsement to these corporation.
论文关键词： 上市公司；会计信息；披露；法制规范；
Key words（英文摘要）： corporation going on sale；accounting message；exposure；rules and regulations；