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目前,我国上市公司在会计信息披露方面尚存在许多缺陷,信息披露不完全甚至存在诸多虚假信息,严重误导广大信息使用者,且阻碍我国金融市场的健康发展。本文就该问题从会计信息披露的基本理论,会计信息披露的基本内容出发,分析我国上市公司会计信息披露的现状及成因,以及如何解决这些问题进行了系统而全新的研究。
At present, there are still many shortcomings in the disclosure of accounting information in China’s listed companies. The information disclosure is not complete or even contains many false information, which seriously misleads the users of information and hinders the healthy development of China’s financial market. Based on the basic theory of accounting information disclosure and the basic content of accounting information disclosure, this article analyzes the status quo and causes of accounting information disclosure of listed companies in our country and the systematic and brand-new research on how to solve these problems.