资本市场是市场经济高度发展的市场,也是市场经济进一步发展的必然要求。建立规范有效的资本市场需要基本的前提条件,其核心就是信息披露的规范与监管。资本市场和上市公司会计信息规范与监管存在着许多亟待解决的问题。 Capital market is a highly developed market economy market, but also the inevitable requirement for the further development of the market economy. The establishment of a normative and effective capital market requires basic prerequisites. The core of this is the regulation and regulation of information disclosure. There are many problems to be solved urgently in the regulation and regulation of accounting information in capital markets and listed companies.