浅议我国创业板上市公司会计信息披露

初出茅庐的创业板无疑为处于寒潮的中国股市带来了希望。2009年10月30日，酝酿10年之久的创业板市场在全球金融危机的浪涛中终于推出，首批 28 家公司挂牌上市，创业板大幕终于开启，截至2011年年底已有281家创业板公司陆续公开上市，越来越多的股民也开始关注这新的投资方向。创业板究竟能否为中国股市带来动力呢？内因决定外因，真实有效的信息披露起了至关重要的作用。
    本文从13家2010年和2011年连续两年信息披露考评为A的企业入手，分析这些上市公司信息披露中的不足，结合深交所公开谴责的万福生科会计信息造假事件，以及与发展完善的美国纳斯达克市场进行比较，为我国创业板上市企业的会计信息披露提供有意义的借鉴,最后为如何完善提出意见。
关键词：创业板；会计信息披露；风险评估；纳斯达克市场
Abstract
The fledgling GEM undoubtedly brings hope for China's stock market is in a cold wave. October 30, 2009, the GEM market brewing for 10 years in the waves of the global financial crisis has finally launched the first batch of 28 companies listed on the GEM curtain finally opened, the end of 2011, more than 281 venture the board gradually open market, more and more investors begin to focus on this new investment direction. GEM whether or impetus for China's stock market? Internal decision to external factors, real and effective information disclosure has played a crucial role.
A corporate information disclosure evaluation from 13 in 2010 and 2011 for two consecutive years to start to analyze the lack of disclosure of information in these listed companies, combined with the Shenzhen Stock Exchange publicly condemned the Hail Health Division accounting fraud case, as well as with the development of a sound NASDAQ market comparison, the disclosure of accounting information for our GEM listed companies to provide meaningful lessons.

Key words: Growth Enterprise Market; Accounting Information Disclosure; NASDAQ mark

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