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上市公司的会计信息披露对行业监管、公司自身的稳定及市场的良性发展具有不可替代的作用,真实、及时和充分地披露会计信息能使信息需求者准确及时了解公司的财务状况及盈利情况,作出合理决策。本文试就上市公司会计信息披露现状、原因进行分析,并提出对策。
Disclosure of accounting information of listed companies plays an irreplaceable role in the regulation of the industry, the stability of the company itself and the healthy development of the market. The true, timely and full disclosure of accounting information enables the information demanders to get an accurate and timely understanding of the financial status and profitability of the company, Make a reasonable decision. This article tries to analyze the current situation and reasons of accounting information disclosure of listed companies and puts forward countermeasures.