大众科技
大衆科技
대음과기
DAZHONG KEJI
2014年
1期
133-135
,共3页
上市公司%会计信息披露%对策
上市公司%會計信息披露%對策
상시공사%회계신식피로%대책
Listed companies%the disclosure of accounting information%countermeasures
上市公司的会计信息披露是股东和债权人了解上市公司经营情况，决定投资与否的基础。但由于我国上市公司会计信息披露目前还不完善，严重影响了资本市场的有效性，进而导致外界对上市公司所披露的信息产生重大疑虑。文章列出了上市公司会计信息披露过程中存在的问题并对其进行原因分析，试图找出解决上市公司会计信息披露过程中存在的问题的对策。
上市公司的會計信息披露是股東和債權人瞭解上市公司經營情況，決定投資與否的基礎。但由于我國上市公司會計信息披露目前還不完善，嚴重影響瞭資本市場的有效性，進而導緻外界對上市公司所披露的信息產生重大疑慮。文章列齣瞭上市公司會計信息披露過程中存在的問題併對其進行原因分析，試圖找齣解決上市公司會計信息披露過程中存在的問題的對策。
상시공사적회계신식피로시고동화채권인료해상시공사경영정황，결정투자여부적기출。단유우아국상시공사회계신식피로목전환불완선，엄중영향료자본시장적유효성，진이도치외계대상시공사소피로적신식산생중대의필。문장렬출료상시공사회계신식피로과정중존재적문제병대기진행원인분석，시도조출해결상시공사회계신식피로과정중존재적문제적대책。
Shareholders of listed companies and creditors know the situation of listed companies and decide to invest or not are based on the disclosure of accounting information of listed companies. It serious influence the efficiency of the capital market and led to the people outside have great doubts on the information that listed companies published because of the accounting information disclosure of listed companies is not perfect in China at present. This article lists problems and its causes in the accounting information disclosure of listed companies in order to find out countermeasures to solve the problems in the process of accounting information disclosure of listed companies.
