我国上市公司会计信息披露问题探讨

摘 要

随着我国证券市场的不断发展，股市的国际化、规范化程度日益提高，我国上市公司信息披露已经初步形成一套比较完整的规范体系，对维护股市秩序，保护投资者的利益起了积极的作用。同时我们也看到上市公司信息披露仍然存在不少问题，如信息披露不真实、不充分、不及时，会计信息披露所涉及的违规、违法事件时有发生，这些问题严重地影响着我国证券市场的健康发展，损害了广大投资者的利益。
本文针对我国上市公司信息披露规范的现状，借鉴国际先进国家的经验和研究成果，对上市公司的信息披露规范进一步研究，对于提高上市公司信息披露的透明度，保证上市公司信息披露的质量，防范和化解市场风险，充分重视和坚持证券市场的公开、公平、公正原则，更好的保护广大投资者的利益，具有积极的意义。

关键词：上市公司   信息披露    对策
Abstract

Following the constant develop of our nation’s securities business, the internationalization and standardization of our equity market are increasingly  enhance .the information disclosure of our listed company have formed a suit of relatively complete system, and it’s play a positive part in maintenance the order of equity market and protect the interest of our investor ,at the same time ,we had discovered there is a lot of questions in the process of listed company information disclosure, such as : the unreal , inadequate and not timely of information disclosure. and the matters of get out of line and irregularity are take place at intervals,these problems are badly affected the healthy developed of our securities market, it harmed the benefit of largeness investor.
This thesis in allusion to the situation of our listed company information disclosure criterion ,and owing to the experiences and research results of international advanced country, carry on an further investigation into the listed company information disclosure criterion ,and it plays a positive role all in improve the transparency ,disclosure ensure the quality, preventing and solving market risk, take a full regard and stick to the principia of openness, fairness and justice in securities market of listed companies information disclosure, and it can better to protect the benefit of largeness investor.

Key words:  listed company;  information disclosure;  countermeasure

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