会计信息是资本流动的重要参考依据,加强对会计信息披露的监管和引导是市场监管的重要内容。基于我国资本市场现状,笔者建议从完善披露制度、加强内部监管、提升中小企业披露质量等方面逐步完善我国多层次资本市场的监管体系。 Accounting information is an important reference for capital flows. Strengthening the supervision and guidance of accounting information disclosure is an important part of market supervision. Based on the status quo of China’s capital market, the author suggests to gradually improve the supervision system of China’s multi-level capital market in terms of perfecting the disclosure system, strengthening internal supervision and enhancing the quality of SME disclosure.