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为了帮助投资者进行投资决策和切实保护投资利益,我国法律规定上市公司必须进行会计信息披露。文章介绍了我国上市公司会计信息披露的主要内容,分析了实践中存在的问题及成因。
In order to help investors make investment decisions and effectively protect the investment interests, our country’s laws require listed companies to disclose accounting information. The article introduces the main contents of accounting information disclosure of listed companies in our country, analyzes the problems and causes in practice.