通过归纳总结、演绎推理的方法,先从股票市场的正常运转、会计系统的发展变化两个角度阐述“有效性”是上市公司会计报告的本质要求,然后从会计信息的细致化、非财务信息的披露、要素确认、计量属性、规范性失真问题、文化环境、经济环境、技术环境对会计报告“有效性”的影响等方面给出了提高“有效性”的具体途径。 By summarizing and deducing the reasoning method, this paper expounds “the validity” is the essential requirement of the listed company’s accounting report from the normal operation of the stock market and the development and change of the accounting system. From the elaboration of the accounting information, Financial information disclosure, element identification, measurement attributes, normative distortion issues, cultural environment, economic environment, technical environment on the accounting report “validity ” and so on gives the specific ways to improve “validity ” .