【正文】 第四，建立會(huì)計(jì)人員考核制度，對(duì)于業(yè)務(wù)素質(zhì)較高的會(huì)計(jì)人員給予獎(jiǎng)勵(lì)；對(duì)于業(yè)務(wù)素質(zhì)差的會(huì)計(jì)人員將實(shí)行淘汰。（四）會(huì)計(jì)人員業(yè)務(wù)素質(zhì)方面會(huì)計(jì)人員業(yè)務(wù)素質(zhì)是指會(huì)計(jì)人員從事會(huì)計(jì)工作所應(yīng)具備的知識(shí)和能力。(3)充分發(fā)揮獨(dú)立董事的獨(dú)立作用。（三）上市公司自身建設(shè)方面上市公司管理層擁有公司信息并負(fù)責(zé)向社會(huì)公眾披露，所以，上市公司治理結(jié)構(gòu)是否合理規(guī)范，在很大程度上決定著信息披露的質(zhì)量。2 加強(qiáng)對(duì)中介機(jī)構(gòu)的外部監(jiān)督中介機(jī)構(gòu)自身要本著對(duì)廣大投資者負(fù)責(zé)的態(tài)度，不斷提高自己的職業(yè)道德素質(zhì)和執(zhí)業(yè)水平，作為中介機(jī)構(gòu)的主管部門(mén)要真正擔(dān)負(fù)起約束中介機(jī)構(gòu)行為的責(zé)任。例如，會(huì)計(jì)要素確認(rèn)和計(jì)量缺乏可靠性，會(huì)計(jì)核算制度缺乏統(tǒng)一性、可操作性，未對(duì)某些新會(huì)計(jì)實(shí)務(wù)做出處理規(guī)定等等。審計(jì)規(guī)范制定得越嚴(yán)密，執(zhí)行得越嚴(yán)格，注冊(cè)會(huì)計(jì)師的審計(jì)質(zhì)量就越高，會(huì)計(jì)報(bào)表使用者的利益就越有保障。 迅速改善會(huì)計(jì)信息披露現(xiàn)狀，力求使得會(huì)計(jì)信息披露在質(zhì)和量?jī)煞矫娑继岣撸俏覈?guó)上市公司會(huì)計(jì)信息披露制度建設(shè)應(yīng)該達(dá)到的目標(biāo)。（2）會(huì)計(jì)人員業(yè)務(wù)素質(zhì)有待提高我國(guó)號(hào)稱有千萬(wàn)以上會(huì)計(jì)人員，但大部分會(huì)計(jì)人員的業(yè)務(wù)素質(zhì)較低，這其中包括一些上市公司的會(huì)計(jì)人員。有的公司由于各種各樣的原因?qū)е陆?jīng)營(yíng)狀況不佳，公司管理人員為了維護(hù)自己的形象和利益，置投資者利益于不顧，而要求會(huì)計(jì)人員在會(huì)計(jì)報(bào)表形成過(guò)程中采用不當(dāng)?shù)姆椒?，有意粉飾?cái)務(wù)會(huì)計(jì)報(bào)表，而在現(xiàn)有會(huì)計(jì)管理體制下，會(huì)計(jì)人員只是受聘于公司管理人員，一般都要服從上級(jí)管理人員的意志。市場(chǎng)人士對(duì)于像銀廣夏、東方電子、藍(lán)田股份、天大天財(cái)?shù)鹊取翱?jī)優(yōu)公司”的疑問(wèn)早就開(kāi)始，但并沒(méi)有見(jiàn)到監(jiān)管的動(dòng)靜。因?yàn)榈貌坏礁倪M(jìn)，那么依據(jù)這些不完善的會(huì)計(jì)制度規(guī)范而得來(lái)的財(cái)務(wù)會(huì)計(jì)信息的質(zhì)量自然就值得懷疑。因此，要統(tǒng)一上市公司的會(huì)計(jì)信息問(wèn)題，首先要統(tǒng)一信息披露的準(zhǔn)則問(wèn)題。信息披露的法律標(biāo)準(zhǔn)應(yīng)從信息披露的時(shí)間、信息的質(zhì)量和數(shù)量上去把握，三者涵蓋了 對(duì)信息披露行為在形式、內(nèi)容和范圍上的要求，代表著信息披露標(biāo)準(zhǔn)的外在要求、程度上的要求和廣度上的要求，構(gòu)成信息披露標(biāo)準(zhǔn)較為完整的體系。7 或有事項(xiàng)反映不足或有事項(xiàng)是指在會(huì)計(jì)報(bào)告日不能確定的事項(xiàng)，它分為兩類：一類是可以用估計(jì)的數(shù)字表達(dá)的事項(xiàng)，如壞賬準(zhǔn)備，應(yīng)收票據(jù)貼現(xiàn)等，這種或有事項(xiàng)需要在報(bào)表中反映出來(lái)。我國(guó)有關(guān)證券立法中規(guī)定年度報(bào)告公布為每個(gè)會(huì)計(jì)年度結(jié)束后的120日內(nèi)公布，對(duì)重大事件報(bào)告一般于事件發(fā)生后在規(guī)定的日期內(nèi)公布。4 會(huì)計(jì)信息披露的公開(kāi)程度不夠 信息公開(kāi)是規(guī)范證券市場(chǎng)，防止市場(chǎng)投機(jī)和欺詐行為的重要舉措。會(huì)計(jì)信息失真是當(dāng)前企業(yè)披露的會(huì)計(jì)信息存在的普遍問(wèn)題，其原因有主觀，也有客觀。凡是使用者需要的信息無(wú)論是財(cái)務(wù)方面，還是非財(cái)務(wù)方面，無(wú)論是有利的信息，還是不利的信息，都應(yīng)該在財(cái)務(wù)報(bào)告中揭示出來(lái)。通過(guò)對(duì)中國(guó)會(huì)計(jì)信息披露模式介紹和結(jié)合我國(guó)市場(chǎng)的具體體現(xiàn)，筆者認(rèn)為我國(guó)上市公司會(huì)計(jì)信息披露存在以下幾方面的問(wèn)題：1 會(huì)計(jì)制度本身缺陷而影響會(huì)計(jì)信息披露我國(guó)會(huì)計(jì)制度經(jīng)過(guò)多年的發(fā)展，逐步達(dá)到完善和成熟。許多人妄想通過(guò)不正當(dāng)?shù)氖侄潍@得暴利。（6）有利于維護(hù)企業(yè)利益，保證投資者的合法權(quán)益根據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則》規(guī)定，會(huì)計(jì)必須遵循幾條基本原則。證券市場(chǎng)投資者依據(jù)獲取的上市公司會(huì)計(jì)信息進(jìn)行分析研究，同時(shí)考慮必要的企業(yè)外部環(huán)境發(fā)展變化，預(yù)計(jì)該上市公司未來(lái)的盈利水平和風(fēng)險(xiǎn)程度，并且和同行業(yè)的其他上市公司進(jìn)行對(duì)比，從而做出理性經(jīng)濟(jì)決策。（3）有助于國(guó)際交流會(huì)計(jì)作為一個(gè)經(jīng)濟(jì)信息系統(tǒng)，通常被稱為國(guó)際商業(yè)語(yǔ)言。此外，行業(yè)協(xié)會(huì)有時(shí)也根據(jù)本行業(yè)公司的會(huì)計(jì)信息來(lái)了解情況，協(xié)調(diào)政策，統(tǒng)一步調(diào)，從而保證本行業(yè)的健康發(fā)展。我國(guó)會(huì)計(jì)信息使用者人數(shù)眾多，各個(gè)使用者需要了解的會(huì)計(jì)信息不相同，所以，他們的立場(chǎng)和觀測(cè)點(diǎn)就不同，對(duì)不同的信息使用者制定不同的約束機(jī)制，保證會(huì)計(jì)信息的披露真實(shí)、可靠。第六、會(huì)計(jì)信息具有敏感性。傳遞會(huì)計(jì)信息的工具叫“載體”，會(huì)計(jì)信息“載體”很多，有語(yǔ)言文字，數(shù)字，電磁波等。其特征為：第一、會(huì)計(jì)信息是客觀的。關(guān)鍵詞 ：上市公司 會(huì)計(jì)信息披露 證券市場(chǎng) ABSTRACTPublic list panies releasing some kinds of financial information is a necessary manner to build up good image of their own and to expand the economic activities, it is also a measure to meet all requirements of Plc’ establishment, but also the factor of Plc’ exterior force. It is just looked as the media which Plc use to connected with all departments of management and investors, and potential investors, it has great effect on the establishment and running this kind of effect input energy to Plc and promote Plc developing. Because of great effect on stock market, information publishing rules be widely concerned by people.Development of stock market in our country for over ten years is also the development of information disclosure of listed panies from not regulation to perfection for over ten years. Information disclosure of listed panies have gained great achievements and formed relatively perfect system. The system information disclosure is the cornerstone on which stock market rely for existence and development. It is core content of stork law system. However, laws and regulations which are relevant to information disclosure are not very perfect for the beginning of stock market of our country was a little late. Information disclosure of listed panies have taken on many problems, such as disclosing false information、auditing and supervising not effectively and so on. These problems have harmed investors benefits seriously and jeopardized good development of stock market. So, regulate and perfect information disclosure is the most importment. The number of the works on the disclosure of accounting information of listed panies has bee increasingly large in recent years. However, there are not many discussing through which measures of improvement are put forward in the light of the accounting issues of the listed panies. This thesis intends to discuss the issue of accounting information of listed panies from this angle, which will be of certain realistic significance.The full text amounts to three parts: First p