论文部分内容阅读
随着社会主义市场经济体制的建立和发展,会计作为一种商业语言的功能日益凸显,高质量的会计信息对企业、投资者、政府和债权人来说都有着重要的意义。近年来我国政府在规范上市公司信息披露方面发布并实施了一系列法律、法规,但是由于各种原因,我国上市公司信息披露还存在很多不规范的现象。本文首先分析了我国上市公司信息披露存在的问题,然后提出规范信息披露的有效对策。
With the establishment and development of the socialist market economic system, the function of accounting as a commercial language has become increasingly prominent. High-quality accounting information is of great significance to enterprises, investors, governments and creditors. In recent years, our government has issued and implemented a series of laws and regulations in the regulation of information disclosure of listed companies. However, due to various reasons, there are still many irregularities in the information disclosure of listed companies in our country. This article first analyzes the problems existing in the information disclosure of the listed companies in our country and then puts forward the effective countermeasures to standardize the information disclosure.