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我国资本市场股权分置改革基本完成。这就要求上市公司在全流通后的财务报告及信息披露将更为完善。本文分析了目前我国上市公司的财务报告及信息披露存在的问题,对规范上市公司会计信息披露提出了对策:上市公司不仅需要提供公司的财务信息,而且需要提供公司治理、内部控制、风险控制、社会责任等相关情况,并从企业内部监管、法律监管、社会监管等方面规范上市公司的会计信息披露。
China’s capital market split share structure reform basically completed. This requires listed companies in the circulation of the financial report and information disclosure will be more perfect. This paper analyzes the existing problems of financial reports and information disclosure of listed companies in our country, and puts forward countermeasures to regulate the disclosure of accounting information of listed companies. Listed companies need not only to provide the company’s financial information, but also to provide corporate governance, internal control, risk control, Social responsibility and other relevant conditions, and regulate the disclosure of accounting information of listed companies in terms of internal regulation, legal supervision and social supervision.