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近几年,我国上市公司信息披露丑闻不断,挫伤了广大投资者的积极性,引发了社会对上市公司的信任危机,在一定程度上造成我国股市一度低迷的局面,对我国的证券市场发展极为不利。本文从前几年被证监会查处的“丰乐种业”出发,指出我国上市公司会计信息披露中存在的问题,并从我国上市公司自身、法律制度、会计事务所审计、处罚力度、监管力度等几个方面深入分析会计信息披露不规范的原因,并提出具体对策来提高我国上市公司会计信息质量,规范我国证券市场。
In recent years, the constant scandal of information disclosure of listed companies in our country has dampened the enthusiasm of investors and triggered a crisis of trust in listed companies. To a certain extent, this has caused the once sluggish Chinese stock market, which is extremely unfavorable to the development of China’s securities market . This article starts from the “Fengle Seed Industry” investigated and dealt with by CSRC a few years ago, points out the problems existing in the disclosure of accounting information of the listed companies in our country, and analyzes the problems existing in the disclosure of accounting information in our country from the perspectives of the listed companies in our country, the legal system, audit, penalties, Strength and other aspects of in-depth analysis of non-standard accounting information disclosure reasons and put forward specific measures to improve the quality of accounting information of listed companies in China, regulate China’s securities market.