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公司会计信息披露可能存在的问题及对策

更新时间:2018-08-24
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公司会计信息披露可能存在的问题及对策

摘要
会计信息披露的主体是上市公司,随着我国市场经济的不断发展,上市公司的数量也逐年递增。上市公司披露的会计信息担负着向市场传达企业的资产、负债、收入及成本情况的重要作用。会计信息内容庞大,在披露过程中可能会出现各种问题。披露的会计信息质量的高低直接关系到维护证券市场有效性、保护投资者权益、提高资源配置效率等重要问题,对于维护市场经济的健康有序发展具有十分重要的意义。本文首先简单介绍关于会计信息披露的相关概念与制度,然后详细分析了我国上市公司会计信息披露中存在的一些问题及产生原因,并就这些问题提出一些可行的应对措施。
ABSTRACT
The main body of accounting information disclosure is listed companies. With the continuous development of China's market economy, the number of listed companies has increased year by year. The accounting information disclosed by listed companies bears an important role in conveying the assets, liabilities, income and cost to the market. The content of accounting information is huge, and various problems may arise in the process of disclosure. The quality of the disclosure of accounting information is directly related to the maintenance of the effectiveness of the securities market, the protection of investors' rights and interests, and the improvement of the efficiency of the allocation of resources. It is of great significance for maintaining the healthy and orderly development of the market economy. This article first briefly introduces the related concepts and systems of accounting information disclosure, and then analyzes some problems and causes in the disclosure of accounting information in Listed Companies in China, and puts forward some feasible measures to solve these problems.