| 我国上市公司会计信息披露研究 |
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| 引用本文： | 张旌华,李维红.我国上市公司会计信息披露研究[J].邵阳学院学报(社会科学版),2005,4(3):21-24. |
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| 作者姓名： | 张旌华 李维红 |
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| 作者单位： | 1. 湖北省开元化工科技股份有限公司,湖北,枝江,443200
2. 湖北省荆州市技工学校,湖北,荆州,434020 |
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| 摘 要： | 针对我国上市公司信息披露当中存在的诸如会计信息披露失真等问题，文章从上市公司外部和内部治理两个层面上分析了种种问题的深层次原因，提出了只有通过完善公司治理系统，从内外两个角度建立有效的监控机制，才是解决我国信息披露问题的根本之道，并给出了诸如明晰董事会权责利关系、建立独立董事制度、引入信息权及其保障机制等具体策略，以求改善我国上市公司信息披露效率，真正做到信息披露的公正、公平和公开。
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| 关 键 词： | 信息披露 会计信息系统 公司治理 独立董事 |
| 文章编号： | 1672-1012(2005)03-0021-04 |
| 修稿时间： | 2005年2月28日 |
The Research of Accounting Information Disclosure of Listed Companies in China |
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| ZHANG Jing-hua,LI Wei-hong.The Research of Accounting Information Disclosure of Listed Companies in China[J].Journal of Shaoyang University:Social Science,2005,4(3):21-24. |
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| Authors: | ZHANG Jing-hua LI Wei-hong |
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| Abstract: | This paper focuses on some problems of accounting information disclosure such as distortion of information disclosure. From the external and internal aspects of listed companies, this paper analyzes the reasons of the information distortion. Then the paper addresses the fundamental ways to solve the problems of information disclosure, which are building effective supervising mechanism through completing corporate governance system. This paper also provides some detailed methods to improve the information disclosure efficiency, including clarifying the relationship of responsibility and rights of directorate, building independent director system, and inducting information right. |
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| Keywords: | information disclosure accounting information system corporate governance independent director |
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