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上市公司会计信息披露问题,是上市公司从维护投资者权益和资本市场运行的秩序角度出发,根据相关的法律法规要求,将公司的财务状况和经营成果及其他有关的资料向证券监管部门报告,并且向社会公众公告的一种行为。上市公司进行的信息披露问题,必须准确、完整、真实,不得有虚假记载、或重大遗漏等问题。本文根据会计信息披露问题相关的概念,总结会计信息披露存在的问题,并提出提高我国会计信息披露质量具体措施。
The issue of accounting information disclosure of listed companies is that listed companies, from the perspective of safeguarding the rights and interests of investors and the operation of capital markets, report to the securities regulatory authorities the financial status and operating results of the company and other relevant information in accordance with the relevant laws and regulations, And to the public notice of a behavior. The disclosure of information by a listed company must be accurate, complete and true and there should be no false record or major omission. Based on the concepts related to accounting information disclosure, this article summarizes the problems existing in accounting information disclosure and puts forward specific measures to improve the quality of accounting information disclosure in China.