会计信息披露质量问题研究—基于贵州茅台的案例分析

摘要
论文以贵州茅台股份有限公司为例，以上市公司会计信息披露的方式、内容等因素为立足点，分析和揭示我国上市公司会计信息披露存在的缺陷与不足。本文借鉴国外会计信息披露的发展状况，寻求解决我国会计信息披露相关问题的对策，探讨我国会计信息披露体系的发展方向，以提高上市公司的会计信息披露质量，维护我国证券市场稳定、健康发展。

关键词：会计信息披露质量；上市公司；公司治理结构；自愿性披露；
 
With Regard To The Disclosure Of Accounting
Information Quality Research
 —A Case Study Based on Guizhoumoutai
ABSTRACT
The thesis takes Guizhou Mao Tai incorporated company as example , aspect factors such as way , content that all above city company accounting information reveals is a foothold , analyses and reveals the defect and deficiency that our country listed company accounting information there exists in information reveal. The main body of a book the situation using abroad accountant information disclosure for reference, explores the countermeasure resolving our country accountant information disclosure relevance problem's , discuss our country accountant information disclosure system development direction, bond market stabilizes , health develops in order to improving a listed company accountant information disclosure mass , defending our country.

Key Words：The quality of accounting information disclosure；Listed；
Corporate Governance Structure；Voluntary disclosure

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