会计信息又称会计系统信息反馈,是指通过会计凭证,将生产经营活动的各种信息系统、全面、准确、及时地汇集起来,再通过账务进行加工处理,揭示出反映经济活动真实情况的各种信息。上市公司(信息生产者)对其自身信息具有垄断性,一旦企业利用信息不对称或者虚假信息为自身谋求利益,将会给中小投资者造成巨大损失。一、上市公司会计信息披露中存在的问题(一)会计信息披露不真实会计信息披露不真实主要体现在虚假、违法和误导。这是目前上市公司信息披露中最为严重和危害最大的问题。《会计法》、《禁止证券欺诈行为暂 Accounting information, also known as accounting information feedback, refers to the accounting documents, the production and business activities of various information systems, comprehensive, accurate and timely together, and then processed through the accounts to reveal the true situation of economic activity Various information. Listed companies (information producers) have a monopoly on their own information. Once an enterprise uses information asymmetry or false information as its own interests, it will cause huge losses to small and medium-sized investors. First, the listed companies accounting information disclosure problems (a) the disclosure of accounting information is not true false accounting information is mainly reflected in the false, illegal and misleading. This is the most serious and harmful issue in information disclosure of listed companies at present. “Accounting Law”, "Prohibition of securities fraud temporarily