我国上市公司的建立已有时日,但作为构筑证券市场基石的上市公司信息披露却存在诸多问题。本文通过分析上市公司信息披露中存在的主要问题及其成因,为完善信息披露制度和有关会计准则、充实信息披露内容、完善公司治理结构与内控制度、强化外部监督体系等方面提供了提高上市公司信息披露质量的对策。 Although the establishment of listed companies in our country has existed for a long time, there are still many problems in the information disclosure of listed companies that are the cornerstone of the securities market. By analyzing the major problems and their causes in the information disclosure of listed companies, this paper provides suggestions for improving listed companies (listed companies) in terms of perfecting information disclosure system and related accounting standards, enriching information disclosure, perfecting corporate governance structure and internal control system and strengthening external supervision system, Countermeasures to the Quality of Information Disclosure.