| 上市公司会计信息披露的问题、原因和对策研究 |
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| 引用本文： | 张燕,汪卫霞.上市公司会计信息披露的问题、原因和对策研究[J].大众科技,2014(1):133-135. |
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| 作者姓名： | 张燕 汪卫霞 |
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| 作者单位： | 安徽财经大学管理科学与工程学院,安徽蚌埠233030 |
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| 摘 要： | 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。
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| 关 键 词： | 上市公司 会计信息披露 对策 |
Study on the problems,reasons and countermeasures of accounting information disclosure of listed companies |
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| Abstract: | 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. |
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| Keywords: | Listed companies the disclosure of accounting information countermeasures |
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