【正文】
3。(6)(五)、證券監(jiān)管力度不足(6)三、規(guī)范上市公司會計(jì)信息披露的有效對策(7)(一)、加快改革,提高認(rèn)識,按證券市場的規(guī)律辦事(7)(二)、制定科學(xué)、配套的會計(jì)規(guī)范體系(7)(三)、建立上市公司會計(jì)信息質(zhì)量控制機(jī)制(8)(四)、加大證券市場會計(jì)信息披露監(jiān)管力度(8)(五)、發(fā)展和完善注冊會計(jì)師審計(jì)制度(9)四、參考文獻(xiàn)(9)內(nèi)容提要上市公司及時、真實(shí)、公平地向廣大投資者披露可能影響投資者決策的信息是上市公司必須履行的義務(wù),也是法律、法規(guī)要求其遵守執(zhí)行的責(zé)任。但是,由于種種原因我國上市公司會計(jì)信息披露中還存在不少不規(guī)范的現(xiàn)象,損害了我國證券市場和上市公司的健康發(fā)展,使投資者蒙受了許多不應(yīng)有的損失。本文主要從上市公司會計(jì)信息披露的現(xiàn)狀,會計(jì)信息披露不規(guī)范的成因分析,以及對規(guī)范上市公司會計(jì)信息披露的有效對策作些研究,探討。關(guān)鍵詞:會計(jì) 披露 信息 規(guī)范AbstractListed pany on time, true, publish to large investor fair and square the information of the possibility influence investor decision is duty that the duty that the listed pany must implement, is also a law, laws to request its the observance carry , because of all kinds reasons our country listed pany accountancy39。s information publishes the inside returns the esse not a few not the phenomenon of the norm, injure our country the stock market develops with the health of the listed pany, making investor suffered many having of text is main from the present condition that listed pany accountancy39。s information publish, accountancy39。s information publishes not norm of because of analysis, and the valid counterplan that publish makes the amount the research to norm listed pany accountancy39。s information, study.Key phrase:The accountancy publishes the information norm