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我国上市公司会计信息披露质量虽然有所提高,但仍然存在一些问题,如:会计信息披露不充分、不真实、不及时、不准确等,同时注册会计师审计对信息披露监管的独立性与有效性也有待提高。针对这些问题,本文系统地探讨我国上市公司会计信息披露的内容、时间、方式,分析了我国上市公司会计信息披露所存在的问题,提出了如何提高上市公司会计信息披露质量的措施,对完善我国上市公司会计信息披露制度有一定的指导意义。
Although the quality of accounting information disclosure of listed companies in our country has been improved, there are still some problems, such as: inadequate disclosure of accounting information, untrue, inaccurate, inaccurate, etc. At the same time, the independence and effectiveness of CPA audit on the disclosure of information disclosure Also need to be improved. In view of these problems, this article systematically explores the contents, time and methods of accounting information disclosure of listed companies in our country, analyzes the existing problems of accounting information disclosure of listed companies in our country, puts forward measures to improve the quality of accounting information disclosure of listed companies, Listed company accounting information disclosure system has some guiding significance.