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随着我国加入WTO,我国的资本市场和货币市场将逐步与国际接轨,银行和投资者的经营或投资理念以及操作方式将发生变化,人们将越来越多地依据上市公司的经营业绩和财务状况做出贷款、投资决策或操作计划。但是,我们看到上市公司的会计信息披露存在问题依然不少,会计信息披露所涉及的违规、违法事件仍时有发生。因此,深入揭示会计信息披露存在的问题,寻找治理会计信息披露问题的对策,以提高上市公司会计信息质量,仍然是需要认真探讨的一个问题。
With China’s accession to the WTO, China’s capital market and money market will gradually be in line with international standards. The management or investment philosophy of banks and investors and the mode of operation will change. People will increasingly rely on the operating performance of listed companies and the financial Situation Make a loan, investment decision, or action plan. However, we can see that there are still many problems in the disclosure of accounting information of listed companies. The irregularities and illegal activities involved in the disclosure of accounting information still occur from time to time. Therefore, it is still a problem that needs to be seriously studied to reveal the problems existing in accounting information disclosure and find out the countermeasures to solve the problem of accounting information disclosure in order to improve the quality of accounting information of listed companies.