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随着市场经济的深度发展,我国上市公司数量不断攀升,并产生了较强的影响力。上市公司会计信息披露是其本就具有的责任和义务,应真实地反映经营业绩和财务状况,从而为投资者决策提供依据。完善上市公司会计信息披露工作,已然成为了市场经济发展的基本要求。本文在对我国上市公司会计信息披露工作现状作出简要分析和论述的基础上,重点就其完善进行了研究,并有针对性地提出了一些建议,以期促进上市公司稳定、持续发展。
With the deepening of market economy, the number of listed companies in our country keeps rising and has a strong influence. Disclosure of accounting information of listed companies is its own responsibility and obligation, it should truly reflect the business performance and financial status, so as to provide the basis for investors’ decision-making. Perfecting the accounting information disclosure of listed companies has become the basic requirement for the development of market economy. Based on a brief analysis and discussion of the status quo of accounting information disclosure in listed companies in our country, this paper focuses on its perfection, and puts forward some suggestions in a targeted manner in order to promote the stable and sustainable development of listed companies.