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随着社会主义市场经济的不断发展,上市公司会计信息披露在资本市场中发挥着重要作用,能够为投资者进行理性投资决策提供重要依据,有效地保障企业和投资者的利益。新形势下,上市公司会计信息披露中呈现了诸多问题,科学的分析影响上市公司会计信息披露的因素,探究提高上市公司会计信息披露的策略,是促进资本市场有效运行和稳定发展的重要保障。
With the continuous development of the socialist market economy, the disclosure of accounting information of listed companies plays an important role in the capital market. It can provide an important basis for investors to make rational investment decisions and effectively protect the interests of enterprises and investors. Under the new situation, there are many problems in the disclosure of accounting information in listed companies. Scientific analysis of the factors that affect the disclosure of accounting information in listed companies and exploring strategies to improve the accounting information disclosure of listed companies are important guarantees for the effective operation and stable development of capital markets.