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随着经济建设的不断发展,我国证券市场的建设也如日中天,在这种条件下,更应该重视对上市公司会计信息披露的监管。如果上市公司会计信息披露存在虚假与隐瞒,便会在很大程度上对资本市场正常秩序产生影响,构建健全完善的上市公司会计信息披露监管体系已经成为行业内部关注的重点问题。本文以当前我国上市公司会计信息披露的监管情况为研究基点,分析导致问题产生的几方面因素,并研究如何构建健全完善的会计信息披露监管体系。
With the continuous development of economic construction, the construction of China’s securities market is also flourishing. Under such conditions, more attention should be paid to the supervision over the disclosure of accounting information of listed companies. If the disclosure of accounting information in listed companies is false and concealed, it will largely affect the normal order of capital markets. Constructing a sound monitoring system for accounting information disclosure of listed companies has become a key issue in the industry. In this paper, the current situation of the supervision of listed companies’ accounting information disclosure in our country is taken as a research basis, and several factors that lead to the problems are analyzed, and how to build a sound regulatory system of accounting information disclosure.