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随着我国加入WTO,我国的资本市场和货币市场将逐步与国际接轨,银行和投资者的经营或投资理念,以及操作方式将发生变化,人们将越来越多地依据上市公司的经营业绩和财务状况做出贷款或投资决策,以及操作计划。信息披露是投资者了解上市公司、证券监管机构监管上市公司的主要途径,遗憾的是,当前我国的各上市公司屡屡违规,内幕交易、操纵市场行为不断发生。深入揭示会计信息披露存在的问题,寻找治理会计信息披露问题的对策,以提高上市公司会计信息质量,仍然是需要我们认真探讨的一个问题。
With China’s accession to the WTO, China’s capital market and money market will gradually become in line with international standards. The management or investment philosophy of banks and investors as well as the mode of operation will change. People will increasingly rely on the operating performance of listed companies and Make a loan or investment decision, and an operational plan. Information disclosure is the main way for investors to know listed companies and securities regulators to supervise listed companies. Unfortunately, all listed companies in our country frequently violate regulations, insider trading and market manipulation are constantly taking place. In-depth disclosure of accounting information disclosure problems, to find a solution to the problem of accounting information disclosure, in order to improve the quality of accounting information of listed companies, is still a problem we need to seriously explore.