上市公司会计信息披露的质量对信息使用者制定最优决策起着重要的作用。近年来,我国上市公司会计信息披露质量虽然有了很大的提高,但仍然存在很多不如人意的地方。本文分析了我国现行会计信息披露普遍存在的问题,并提出了相应的解决方法。 The quality of listed companies’ accounting information disclosure plays an important role in making optimal decisions for information users. In recent years, although the quality of accounting information disclosure of listed companies in our country has been greatly improved, there are still many unsatisfactory places. This article analyzes the prevailing problems of current accounting information disclosure in our country and puts forward corresponding solutions.