摘 要

党的十一届三中全会以来，中国进入改革开放的征程，到现在经济发展的脚步越来越快，取得了巨大的成绩。在此期间，中国企业的发展逐渐加快，不少企业成功上市。可以说，这是中国经济发展的重要体现。然而，在公司改革更新的过程中，公司的发展受到市场转变带来的影响，尤其是从改革开放前的旧市场经济向现代市场的转变。从现在实际的生活中来看，在企业发展的过程中，企业自身业务的多样化、管理制度的缺乏等原因导致其会计问题经常出现，影响了企业的进一步发展。会计信息质量一直是影响我国企业发展的主要问题之一。会计信息质量的优劣将会直接影响到投资人决策的正确性，会计信息也可以为我国企业的经营发展提供一个参照。本文主要对Y公司会计信息披露存在问题进行分析，探讨我国企业的会计信息披露质量问题。企业社会责任的履行间接反映了企业对社会的贡献。同时，企业在发展过程中享有社会权益。因此，企业必须履行好自己的社会责任。

Discussion on Problems and Countermeasures of Accounting Information Disclosure——Taking Y Company as an Example

Abstract

Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, China has entered the journey of reform and opening up,and now the pace of economic development is faster and faster, making great achievements. During this period, the development of Chinese enterprises has gradually accelerated, and many enterprises have successfully listed. It can be said that this is an important manifestation of China's economic development.However, in the process of reform and renewal,the development of the company is affected bythe market transformation, especially the transformation from the old market economy before the reform and opening up to the modern market. From the current real life, in the process of enterprise development,the diversification of business and the lack of management system often lead to accounting problems, which affect the further development of the enterprise. The quality of accounting information has been one of the main problems affecting the development of enterprises in China. The quality of accounting information will directlyaffect the correctness of investors' decision-making. Accounting information can also provide a reference for the operation and development of Chinese enterprises. This paper mainly analyzes the problems of Y company's accounting information disclosure and discusses the quality of accounting information disclosure in China's enterprises. The performance of corporate social responsibility indirectly reflects the contribution of enterprises to society. At the same time, enterprises enjoy social rights and interests in the process of development.Therefore, enterprises must fulfill their social responsibilities.

Keywords Business accounting information market economy