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随着我国股票市场的不断发展,特别是去年年底至今的全民炒股运动,股市的国际化、规范化程度正日益提高,信息披露制度显得尤为突出。本文就我国上市公司会计信息披露存在的问题及产生原因进行了思考,结合中国证监会2007年2月1日发布的《上市公司信息披露惯例办法》对解决问题的对策进行了探讨。
With the continuous development of China’s stock market, especially the universal stock market movement from the end of last year to the present, the internationalization and standardization of the stock market are increasing day by day. The information disclosure system is particularly prominent. This paper discusses the problems existing in the accounting information disclosure of listed companies in our country and their causes, and discusses the countermeasures to solve the problems in combination with the “Measures for Information Disclosure of Listed Companies” promulgated by China Securities Regulatory Commission on February 1, 2007.