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对于上市公司来说,会计信息的披露影响到企业的整体决策,对于企业在市场竞争当中占据先机具有至关重要的作用。会计信息披露的质量取决于会计信息是否真实可靠、披露是否及时。本文将对我国上市公司的会计信息披露制度进行介绍,分析会计信息披露的法律责任出现弱化现象的原因,并提出一些针对这种现象的治理措施。
For listed companies, the disclosure of accounting information affects the overall decision-making of enterprises and plays an important role for enterprises to take the lead in the market competition. The quality of accounting information disclosure depends on whether the accounting information is true and reliable and whether the disclosure is timely. This article will introduce the accounting information disclosure system of listed companies in our country, analyze the causes of weakening legal liability of accounting information disclosure, and put forward some measures to deal with this phenomenon.