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上市公司会计信息披露是公司和广大信息使用者之间进行交流的枢纽。近几年,上市公司在会计信息披露方面取得了很大进步,但仍存在一些缺陷。一部分上市公司的会计信息披露严重违规,这不仅给广大投资者带来了巨大的经济损失,而且对证券市场的稳定和发展也构成了巨大的威胁。文章通过对会计信息违规披露的动因进行深入分析,提出了相应的对策,以促进我国证券市场的健康持续发展。
Disclosure of accounting information of listed companies is a hub for communication between the company and a large number of users of information. In recent years, listed companies have made great progress in accounting information disclosure, but there are still some shortcomings. A serious violation of the accounting information disclosure of some listed companies has not only brought tremendous economic losses to investors but also poses a tremendous threat to the stability and development of the securities market. Through in-depth analysis of the motivations for disclosing accounting information, the article put forward corresponding countermeasures to promote the healthy and sustainable development of China’s securities market.