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目前,我国上市公司在会计信息披露方面存在失真问题,给投资者带来了困惑与损失。本文试从多角度、多层面剖析问题产生的深层次原因,提出改进上市公司会计信息披露质量的对策。
At present, the listed companies in our country have distortion problems in accounting information disclosure, which bring confusion and loss to investors. This article attempts to analyze the deep-seated causes of the problems from multiple perspectives and multi-levels and put forward countermeasures to improve the quality of listed companies’ accounting information disclosure.