在现代市场经济社会,会计信息越来越重要。不管是国家宏观经济管理部门,还是企业内部经济管理部门,或者是资本市场的投资者等有关各方,都需要通过会计信息了解企业,并作为相应决策的依据。一些上市公司在会计信息披露中所存在的内幕信息交易,严重扰乱了证券市场的健康发展。就目前我国会计信息使用者对上市公司所披露的会计信息的质量上看,存在着一定问题,在此探讨一下会计信息披露存在的原因,并提出相应的解决对策。 In the modern market economy, accounting information is more and more important. Whether it is the country’s macroeconomic management department, or the internal economic management department, or investors in the capital market and other relevant parties, we need to understand the business through accounting information and serve as the basis for the corresponding decision-making. Some listed companies in accounting information disclosure of the existence of insider trading, seriously disrupted the healthy development of the securities market. At present, the users of accounting information in our country have some problems on the quality of the accounting information disclosed by the listed companies. We will discuss the reasons for the existence of the accounting information disclosure and put forward corresponding solutions.