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| 对于上市公司会计信息披露有效性的思考 【摘要】会计信息是证券市场的重要组成部分，投资者通过上市公司披露的会计信息了解公司的财务状况、经营成果，作出投资判断和决策。随着证券市场在中国特色社会主义市场经济体系中的作用越来越重要，而会计信息在证券市场的资源配置中起决定性作用。因此，真实、准确、完整、及时、合法合规会计信息的提供对于资本市场健康发展至关重要。本文从我国上市公司会计信息披露有效性的理论基础出发，先从整体分析我国上市公司会计信息披露有效性的现状，并针对当前现状，提出完善我国上市公司会计信息披露有效性的建议。 【关键词】会计信息；上市公司；有效性 [Abstracct] Accounting information plays an significant role in the securities market.Investors will learn about the company’s financial status,operating results through thess information and it will help them male investment judgements and decisions. As the stock market plays more and more important role in the socialist market economy system with Chinese characteristics while accounting information plays a decisive role in the resource allocation of the stock market. Therefore, the provision of true, accurate, complete,timely and legal accounting information is crucial to the healthy developement of the capital market. This paper starts from the theoretical basis of the effectivenessof accounting information disclosure of listed companies in china. Firstly,analysing the status quo of the effectiveness of information disclosureof listed companies in China,and then discussing the problems caused by the lack of effectiveness of accouting information disclosure through specific examples. In the view of current situation,suggestting to improve the effectiveness of accounting information disclosure of listed companies in China. [Key Words] Accounting information; A listed company; effectiveness |
