随着2002年美国一系列会计造假丑闻的大爆发,治理上市公司会计信息披露问题已成为一个国际性难题。美国在治理信息披露问题上的反映是极富效率的,采取的措施也很具有可操作性,但各国国情不同,我们在反思美国的教训、借鉴其治理经验的同时,必须针对我国上市公司信息披露问题产生的深层次原因,采取适合我国国情的应对策略。 With the outbreak of a series of accounting fraud scandals in the United States in 2002, the issue of accounting information disclosure in listed companies has become an international problem. The United States reflects the issue of governance information disclosure is very efficient, and the measures taken are very operational, but the national conditions of different countries, we reflect on the lessons of the United States, drawing on its experience in governance, we must address the information for listed companies in China To disclose the deep-seated reasons for the problems and to adopt a coping strategy that suits our national conditions.