財(cái)務(wù)會計(jì)專業(yè)畢業(yè)論文-如何提高上市公司會計(jì)信息披露質(zhì)量(已修改)
2025-06-20 17:05 本頁面
【正文】 如何提高上市公司會計(jì)信息披露質(zhì)量 摘要： 隨著我國證券市場的不斷發(fā)展，上市公司信息披露質(zhì)量在很大程度上影響著證券市場的運(yùn)行效率 ,已成為證券市場健康發(fā)展的生命線，甚至是國民經(jīng)濟(jì)健康發(fā)展的重要因素之一， 上市公司會計(jì)信息存在信息披露 不真實(shí) 、 不充分、不及時(shí) 等問題及危害， 因此保證上市公司信息披露質(zhì)量對證券市場發(fā)展具有重要意義。而當(dāng)前我國上市公司普遍存在的信息披露質(zhì)量問題己經(jīng)成為阻礙我國證券市場發(fā)展的一個(gè)重要因素。投資者需要依賴能夠獲取的有關(guān)上市公司披露的信息才能形成對其經(jīng)營成果、財(cái)務(wù)狀況等方面的判斷，進(jìn)而做出投資決策。 本文 詳細(xì)敘述了 上市公司信息披露 的概念、目的及原則 ，分析了上市公司 會計(jì) 信息披露質(zhì)量的現(xiàn)狀 以 及存在的問題，對上市公司 會計(jì) 信息披露 中存在問題的危害 進(jìn)行了分析，并提出了規(guī)范上市公司信息披露的對策 及建議 。 Abstract with the continuous development of China39。s securities market, quality affects the efficiency of the stock market to a large extent the listing Corporation information disclosure, has bee the lifeline of the healthy development of the securities market, and is one of the important factors for the healthy development of the national economy, listing Corporation accounting information disclosure of false information, not full, not timely issues and harm, therefore has important meaning to ensure the quality of information disclosure of listing Corporation on the stock market. And the quality problem of the information disclosure generally exist in our current listing Corporation has bee an important factor to hinder the development of China39。s securities market. Investors need information about listing Corporation rely on to get exposure to the formation of its operating results, financial status and other aspects of the judgment, and make investment decisions. This paper describes the concept, purpose and principles of the information disclosure of listing Corporation, the listing Corporation of the quality of accounting information disclosure of the status quo and the existing problems, damage to the problems existed in accounting information disclosure of listing Corporation are analyzed, and puts forward some countermeasures and suggestions for the information disclosure of listing Corporation. 關(guān)鍵字：上市公司 會計(jì)信息披露 不真實(shí) 不及時(shí) 不充分 一、信息披露的概念 信息，英文一詞為 information，有“通知 ”、 “報(bào)告”、“消息”等含義。信息本身是非實(shí)體性的，必須依附一定 的 物質(zhì)載體而存在。在證券市場上，信息載
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