CAJ | 학술논문

随着经济的快速发展，会计信息管理工作中的作用日益重要。然而，我国上市公司普遍出现的会计信息失真现象，造成国有资产流失和国家税收减少，影响宏观调控，扰乱社会经济秩序。上市公司作为国民经济运行中的中坚力量，应该在关注自身经济效益、保护股东权益的同时，积极承担社会责任，依法履行信息披露义务，进而在促进社会可持续发展方面发挥表率作用。本文针对我国上市公司会计信息披露现状进行探讨，剖析会计信息失真的原因，在此基础上，结合我国实际。从制衡多方权益、健全民营企业法律法规与会计制度、优化公司治理结构、加强对会计信息的监督、改善会计信息披露效率、提高会计人员整体涵养方面，提出了相关合理可行的对策建议。
수착경제적쾌속발전，회계신식관리공작중적작용일익중요。연이，아국상시공사보편출현적회계신식실진현상，조성국유자산류실화국가세수감소，영향굉관조공，우란사회경제질서。상시공사작위국민경제운행중적중견역량，응해재관주자신경제효익、보호고동권익적동시，적겁승담사회책임，의법리행신식피로의무，진이재촉진사회가지속발전방면발휘표솔작용。본문침대아국상시공사회계신식피로현상진행탐토，부석회계신식실진적원인，재차기출상，결합아국실제。종제형다방권익、건전민영기업법율법규여회계제도、우화공사치리결구、가강대회계신식적감독、개선회계신식피로효솔、제고회계인원정체함양방면，제출료상관합리가행적대책건의。
Along with the rapid economic development, the work about accounting information plays an important role in managing operation. However, China＇ s listing corporations generally have the phenomenon of accounting information distortion, which causes the loss of state assets and tax revenues, affects the macro - control and disrupts the social economic order. Listing corporations, as the backbone of national economy, should focus on their own economic benefits, protect the rights of shareholders, assume social responsibility actively, perform the obligations of information disclosure, and play an exemplary role in promoting the sustainable development of the society. This paper discusses the present situation of accounting information disclosure of listing corporations in China, and analyses the reasons of accounting information distortion. Finally, combined with the Chinese actual situation, it puts forward some reasonable and feasible suggestions from the perspectives of balancing the interests of every party, perfecting the laws and regulations and accounting system for private enterprises, optimizing corporate governance structure, strengthening the supervision on accounting information disclosure, improving the efficiency and accounting information disclosure, and enhancing the overall personnel comprehensive qualities of accountants.