论文部分内容阅读
在证券交易市场上,会计信息披露是联系着上市公司和投资者的纽带。不断完善上市公司的会计信息披露,是会计学领域研究的一个重要课题。《上市公司信息披露管理办法》要求信息披露义务人应当真实、准确、完整、及时地披露信息,不得有虚假记载、误导性陈述或者重大遗漏。但是,在实践中,利用会计和非会计的各种手段蓄意造假、临时信息披露时间滞后甚至隐瞒不报、人为操纵利润、会计信息不完整等诸多问题依然存在,因此,进一步加强对上市公司会计信息披露的规范已是刻不容缓。本文对上市公司会计信息披露问题进行了进一步的探讨,分析存在的问题,提出了解决我国上市公司会计信息披露存在问题的对策。
In the stock exchange market, accounting information disclosure is a link between listed companies and investors. Continuously improving the accounting information disclosure of listed companies is an important issue in the field of accounting. The Measures for the Administration of Information Disclosure of Listed Companies require that the information disclosure obligor should disclose the information in a true, accurate, complete and timely manner, without any false record, misleading statement or material omission. However, in practice, the use of accounting and non-accounting means deliberately faked, the lapse of time or even temporary disclosure of information is not reported, man-made profits, incomplete accounting information and many other issues still exist, therefore, to further strengthen the accounting of listed companies The standard of information disclosure is urgent. This article further discussed the issue of accounting information disclosure of listed companies, analyzed the existing problems and put forward the countermeasures to solve the existing problems of accounting information disclosure of listed companies in our country.