关于有效提高会计信息披露质量的策略选择

• 作 者: 邹满群
• 机 构: 中国水产科学研究院长江水产研究所,
• 出 处: 时代金融
• 发表日期: 2007年03期
• 关键词: 会计信息 信息披露 会计信息需求 投资者权益 会计信息供给 会计信息市场 证券市场 可信性 财务状况说明书 证券市场制度

我国会计信息变革正处于逐步发展、完善阶段,虽然建立了一些会计信息披露制度,但不健全,存在问题很多,这不利于我国市场经济的健康发展。针对我国会计信息披露制度存在的问题,作者提出了如何改进及规范会计信息披露的对策,从而提高它的真实性、及时性、可信性。

The reform of accounting information in our country is at a stage of gradual development and improvement. Although some accounting information disclosure systems have been established, they are not perfect and have many problems, which is not conducive to the healthy development of China’s market economy. In view of the existing problems of the accounting information disclosure system in our country, the author puts forward some countermeasures to improve and standardize the disclosure of accounting information so as to enhance its authenticity, timeliness and credibility.