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随着市场经济的发展和经济全球化趋势,截至2013年我国沪深A股现有共2463家上市公司。近年来上市公司会计信息披露的弊端逐渐显现出来,我国证券市场出现公司财务造假事件,引发了社会各界对上市公司会计信息的信任危机,会计信息的质量以及如何提高信息质量成为了摆在我们面前亟待解决的问题。本文从会计信息披露存在的理论学说出发,剖析了上市公司会计信息失真及不完备的原因,在对提高会计信息质量的必要性进行有效分析的基础上,提出了如何规范和完善上市企业会计披露制度的对策。
With the development of market economy and the trend of economic globalization, there are totally 2463 listed companies in Shanghai and Shenzhen A shares as of 2013. In recent years, the drawbacks of listed companies’ accounting information disclosure gradually appear. The financial counterfeiting incident in China’s securities market has triggered the crisis of trust in the accounting information of listed companies in all sectors of the society. The quality of accounting information and how to improve the quality of information become the front Problems to be solved. Based on the theory of existence of accounting information disclosure, this paper analyzes the reasons for the distortion and incompleteness of accounting information in listed companies. On the basis of effective analysis of the necessity of improving the quality of accounting information, this paper proposes how to regulate and improve the accounting disclosure of listed companies System of countermeasures.