论文部分内容阅读
自建立证券市场以来,上市公司的会计信息披露一直是备受关注的问题。会计信息披露与管制的理论主要有:信息不对称、公共物品、市场失灵等。我国上市公司信息披露质量方面存在的问题有:会计信息披露不真实、会计信息披露不及时、会计信息披露不充分。
Since the establishment of the securities market, the disclosure of accounting information of listed companies has been a subject of great concern. Accounting information disclosure and control of the theory are: information asymmetry, public goods, market failure and so on. The problems in the quality of information disclosure of listed companies in our country are as follows: the disclosure of accounting information is not true, the disclosure of accounting information is not timely, and the disclosure of accounting information is not sufficient.