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本文针对目前上市公司为达到其私人目的制造虚假会计信息、期骗广大投资者的现象,从上市公司信息披露的全过程试探如何加强会计信息披露及提高会计信息质量。本文试从上市公司的会计责任、注册会计师的审计责任、证券监管机构的监督责任等三方面论述完善会计信息披露的必然性和可行性,并在此基础上提出了若干建议。
In this paper, the current listed companies to create their own private purpose false accounting information, deceive the vast number of investors phenomenon, listed companies from the whole process of information disclosure to explore how to strengthen accounting information disclosure and improve the quality of accounting information. This article tries to discuss the necessity and feasibility of perfecting the disclosure of accounting information from three aspects: accounting responsibility of listed company, auditing responsibility of certified public accountant and supervision responsibility of securities regulatory agency. Based on this, some suggestions are put forward.