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文章首先说明了信息披露的概念及作用,并说明了上市公司会计信息披露的现状,接着提出了目前我国上市公司会计信息披露中存在的问题,最后提出了对上市公司会计信息披露问题的对策及建议,并得出了会计信息披露的完善过程就是上市公司日益透明化、信息公平、对等的获得过程,是市场经济不断朝着公开、公平、公正的方向迈进的过程的结论。
First of all, the article explains the concept and function of information disclosure, explains the status quo of accounting information disclosure of listed companies, and then puts forward some problems in the disclosure of accounting information of listed companies in our country at last. Finally, it puts forward some countermeasures and suggestions on accounting information disclosure of listed companies. And concludes that the process of perfecting the disclosure of accounting information is the process of getting listed companies more and more transparent, information fair and equal, which is the process of the market economy moving in an open, fair and just direction.