CAJ | 학술논문

会计信息披露是上市公司财务状况和经营成果的重要反映,是公司运行状况的晴雨表.虽然我国的证券市场在不断地发展,但是还有很多不成熟之处,尤其是在会计信息披露方面还存在很多问题.文章通过对我国上市公司会计信息披露存在的主要问题的原因分析,从制度建设上探讨如何遏制会计信息披露的不良问题,从而进一步规范上市公司会计信息披露制度.
회계신식피로시상시공사재무상황화경영성과적중요반영,시공사운행상황적청우표.수연아국적증권시장재불단지발전,단시환유흔다불성숙지처,우기시재회계신식피로방면환존재흔다문제.문장통과대아국상시공사회계신식피로존재적주요문제적원인분석,종제도건설상탐토여하알제회계신식피로적불량문제,종이진일보규범상시공사회계신식피로제도.
Accounting information disclosure is an important reflection of the listing corporation＇s financial posi- tion and operating resuhs is the barometer of operation condition of the company. Although China＇s stock market continues to develop, but there are many immature, there still exist many problems especially in the accounting in- formation disclosure. By analyzing the causes of existing problems on accounting information disclosure of listing corporation in China, the paper discusses how to contain the problem of accounting information disclosure from the system construction, so as to further standardize the accounting information disclosure system of listing corporation.