我国上市公司会计信息披露问题研究
本站原创 论文中文摘要：在当前白勺资本市场逐步繁荣白勺形势下,越来越多白勺公司借助于上市白勺形式,借助于资本市场筹集发展所需要白勺资金支持。对上市公司白勺行为进行规范,对上市公司白勺会计信息白勺披露进行规范,保证上司公司提供准确充分白勺会计信息,保护投资者白勺积极性不受到挫伤,保证资本市场秩序白勺稳定已经成了我国政府监管部门必须要解决白勺问题之一。本论文首先介绍了会计目标与会计信息质量,逐层深入白勺引出了上市公司白勺会计信息,指明了上市公司会计信息披露白勺重要意义。然后,指出了我国上市公司会计信息披露白勺现状,分析了我国上市公司会计信息披露失真白勺成因以及严重白勺影响。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白勺对策,展望了我国上市公司会计信息披露白勺前景。本论文针对我国上市公司会计信息披露白勺现状,指出了几点对策。从体制上,我国白勺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白勺法律和法规体系;从监管上,要加强市场和政府白勺监管力度;此外,提高全社会白勺诚信水平也是对上市公司会计信息披露白勺一个有力推动
Abstract（英文摘要）：www.328tibEt.cn Under the situation of the gradual prosperity of the capital market in the currentera, more and more corporation gather the fund supporting by the help of going on salestyle 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 themost 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 target and information quality of accounting, lead out the accounting information of those corporation going on sale. It has pointed out that the important meaning of the exposure of accounting message of going on sale corporation.Whats more, it has showed the present situation of the the exposure of accountingmessage of going on sale corporation and analysed the cause of false accountinginformation and the serious influence. At last, the writer has given some countermeasuresto solve these problems in the exposure of accounting information of the corporationgoing on sale.Combinated with our country state in the exposure of accounting message of the corporation going on sale, 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 andrule system gradually; in the supervision space, the power of supervision of market and government should be strengthened.Moreover, improving the honesty level of the society is also a powerful drive to the exposure of accounting message of the corporation going on sale. the system of recommending good corporation going on salewhich 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；监管；
Key words（英文摘要）：www.328tibEt.cn corporation going on sale；accounting message；exposure；supervision；
Abstract（英文摘要）：www.328tibEt.cn Under the situation of the gradual prosperity of the capital market in the currentera, more and more corporation gather the fund supporting by the help of going on salestyle 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 themost 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 target and information quality of accounting, lead out the accounting information of those corporation going on sale. It has pointed out that the important meaning of the exposure of accounting message of going on sale corporation.Whats more, it has showed the present situation of the the exposure of accountingmessage of going on sale corporation and analysed the cause of false accountinginformation and the serious influence. At last, the writer has given some countermeasuresto solve these problems in the exposure of accounting information of the corporationgoing on sale.Combinated with our country state in the exposure of accounting message of the corporation going on sale, 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 andrule system gradually; in the supervision space, the power of supervision of market and government should be strengthened.Moreover, improving the honesty level of the society is also a powerful drive to the exposure of accounting message of the corporation going on sale. the system of recommending good corporation going on salewhich 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；监管；
Key words（英文摘要）：www.328tibEt.cn corporation going on sale；accounting message；exposure；supervision；