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会计信息是投资者进行经济决策的最主要依据,上市公司会计信息的适当合理披露也是保证资本市场有效运行的基础。然而与上市公司信息披露相关的违法事件层出不穷。本文通过对我国上市公司会计信息披露的背景、内容等的研究,发现其存在的主要问题,并针对其存在的问题,结合我国证券市场目前的发展现状提出建议。
Accounting information is the most important basis for investors to make economic decisions. Appropriate and reasonable disclosure of accounting information of listed companies is also the basis for the effective operation of capital markets. However, there are an endless stream of illegal events related to the information disclosure of listed companies. Based on the research on the background and content of accounting information disclosure of listed companies in our country, this article finds out its main problems and puts forward suggestions according to its existing problems and the current development of China’s securities market.