论文部分内容阅读
为使证券市场在良好的秩序下运行,就需要建立良好规范的财务报表生成和披露机制,我国上市公司会计信息披露暴露出来的问题在很大程度上损害了中小股东的利益,导致证券市场资本配置功能失效,制约了股票市场的发展。急需深入分析这种状况的成因并尝试找出一些有针对性的解决办法。
In order to make the securities market operate in a good order, it is necessary to establish a well-regulated mechanism for generating and disclosing financial statements. The problems exposed by the disclosure of accounting information of listed companies in China have greatly damaged the interests of minority shareholders and led to the growth of securities market capital Failure of the configuration function has restricted the development of the stock market. There is an urgent need to further analyze the causes of this situation and try to find some targeted solutions.