上市公司财务信息质量分析

摘要
我国股市的信息披露制度从无到有,已经初步形成一套信息披露制度,对维护股市秩序、保护广大投资者利益起到积极作用。但是,上市公司的信息披露存在问题依然不少,信息披露所涉及的违法、违规事件仍时有发生。因此,深入揭示信息披露存在的问题,寻找治理信息披露问题的对策,以提高上市公司信息质量,仍然是需要我们认真探讨的一个问题。对上市公司信息披露的内涵进行简单阐述，从信息披露不真实、不充分、不严肃、不及时和滥用预测性财务信息等5个方面指出我国上市公司信息披露过程中存在的问题，并对这些问题产生的原因进行了分析，提出了解决我国上市信息披露问题的对策。

关键词：财务报告；上市公司；信息披露；对策分析
 The analysis of the listed company financial information quality
ABSTRACT
China stock market information disclosure system from scratch, has initially formed a set of information disclosure system, for the maintenance of market order, protect the interests of the investors play a positive role. However, the disclosure of information of listed companies is still a lot of problems, information disclosure, involving illegal violations still occur. Therefore, to reveal the information disclosed the existence of the problem, look for management information disclosed the question countermeasure, in order to improve the information quality of listed companies, we still need to seriously explore a problem. On the information disclosure of listed companies has carried on the simple elaboration from the connotation, the disclosure of false information, inadequate, not serious, not timely and abuse of predictive financial information from 5 aspects such as information disclosure of Listed Companies in China pointed out the problem that exists in the process, and the causes of these problems undertook an analysis, put forward to solve our country the listed information disclosure problem countermeasure.

Key words: financial reporting; listed company; information disclosure; countermeasure analysis

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