由于各种原因,目前我国上市公司信息披露中存在不少不规范的现象,损害了我国证券市场和上市公司的健康发展,也使广大投资者蒙受了许多不应有的损失和风险,因此,规范上市公司信息披露的呼声越来越高。本文试就上市公司会计信息披露所出现的问题作些研究分析。 Due to various reasons, there are many irregularities in the information disclosure of listed companies in our country, which has undermined the healthy development of China’s securities market and listed companies, and also exposed many investors to unnecessary losses and risks. Therefore, The call for regulating the information disclosure of listed companies is getting higher and higher. This paper tries to make some research and analysis on the problems that occur in the accounting information disclosure of listed companies.