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上市公司的会计信息披露质量对于证券市场的透明、健康运行有着积极的作用。距离至今,我国实行会计信息披露已有十多年了,不过会计信息披露逐渐暴露出许多的问题,本文旨在剖析上市公司会计信息披露中出现的种种问题,深入分析问题所产生的原因,从而寻求提升披露质量的有效策略。
The quality of accounting information disclosure of listed companies has a positive effect on the transparent and healthy operation of the securities market. So far, China has practiced accounting information disclosure for more than ten years. However, accounting information disclosure gradually exposed many problems. This paper aims to analyze the problems that appear in the accounting information disclosure of listed companies and to analyze the causes of the problems. Seeking effective strategies to improve disclosure quality.