论文部分内容阅读
随着我国证券市场的迅猛发展,公司会计信息的披露越来越受到重视,上市公司的会计信息成为人们关注的焦点。目前,上市公司的会计信息披露存在问题依然不少,会计信息披露所涉及的违规、违法事件仍时有发生。因此,深入揭示会计信息披露存在的问题,寻找治理会计信息披露问题的对策,以提高上市公司会计信息质量,仍是我们需要探讨的一个问题。
With the rapid development of China’s securities market, the disclosure of corporate accounting information has drawn more and more attention. The accounting information of listed companies has become the focus of attention. At present, the accounting information disclosure of listed companies there are still many problems, accounting information disclosure violations, illegal events still occur. Therefore, it is still a problem that we need to explore in depth to reveal the problems existing in the disclosure of accounting information and to find the countermeasures to control the disclosure of accounting information in order to improve the quality of accounting information of listed companies.