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目前,我国上市公司会计信息披露模式可概括为:以企业财务业绩为重心,以财务报表为主要形式的财务报告模式,但这种模式并非尽善尽美。上市公司信息披露是否及时、准确、完整、合法,是评价一个国家或地区证券市场是否规范、健康的主要标准。但当前我国上市公司散布虚假信息、滥用信息操纵市场、欺诈投资者的现象屡屡发生。因此本文从认识我国上市公司信息披露的现状开始,分析其原因,在此基础上着重从完善法人结构、健全民事赔偿制度等方面,提出一些对策建议。
At present, the accounting information disclosure model of listed companies in China can be summarized as follows: the financial reporting mode is mainly based on the financial performance of the enterprise, but this mode is not perfect. Whether information disclosure of listed companies is timely, accurate, complete and legal is the main criterion to evaluate whether the securities market of a country or region is standard and healthy. However, the current phenomenon of listed companies in our country disseminating false information, misusing information to manipulate the market and cheating investors frequently occurs. Therefore, this article starts with the status quo of knowing the information disclosure of listed companies in our country, analyzes its causes, and on this basis, puts forward some countermeasures and suggestions from the aspects of perfecting corporate structure and perfecting civil compensation system.