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2007年2月1日,中国证券监督管理委员会正式发布了《上市公司信息披露管理办法》,旨在强化上市公司信息披露,保护投资者合法利益;提高上市公司信息披露质量;促进股市健康发展。规范化的证券市场离不开规范化的会计信息披露,建立一个完善的会计信息披露监管制度也就成为证券市场健康发展的重要保证。会计信息披露监管就是证券主管机关依法对证券市场信息披露的主体及其活动进行监督和管理,以保障证券投资者利益,确保建立一个公开、公平、公正、效益与效率兼顾的市场的行为,是证券市场有效运行的基石,是治理证券市场的一个有效途径。近年来,国内外相继发生了多起会计舞弊案使人们认识到会计信息失真的危害,降低了社会公众对会计信息的信任,打击了广大投资者的投资信心,导致了严重的信任危机,同时也揭示出上市公司的会计信息披露存在许多问题。所以研究我国上市公司会计信息披露监管的问题与对策,加强和提高会计监管,保证信息质量,杜绝会计信息造假,对投资者和上市公司自身的长远发展具有重大意义。
On February 1, 2007, China Securities Regulatory Commission formally promulgated the Measures for the Administration of Information Disclosure of Listed Companies to enhance the disclosure of information of listed companies and protect the legitimate interests of investors; improve the quality of information disclosure of listed companies; and promote the healthy development of the stock market. Standardization of the securities market can not be separated from the standardized disclosure of accounting information, the establishment of a sound accounting information disclosure regulatory system has become an important guarantee for the healthy development of the securities market. The supervision of accounting information disclosure is that the competent securities authorities supervise and manage the subject and activities of securities market information disclosure in accordance with the law in order to protect the interests of securities investors and ensure the establishment of an open, fair, fair and efficient market with efficiency and efficiency. The cornerstone of the effective operation of the securities market is an effective way to govern the securities market. In recent years, many domestic and foreign accounting fraud cases have led people to realize the harm of accounting information distortion, reduce the public trust in accounting information, and hit the investors’ confidence in investment, leading to a serious crisis of confidence. Meanwhile, Also reveals that there are many problems in the disclosure of accounting information of listed companies. Therefore, it is of great significance to study the problems and countermeasures of supervision over the disclosure of accounting information of listed companies in our country, to strengthen and improve the accounting supervision, to ensure the quality of information, to eliminate the false accounting information and to the long-term development of investors and listed companies themselves.