论文部分内容阅读
上市公司信息披露的最主要内容就是会计信息,它既是联系上市公司和投资者的桥梁,也是维系证券市场的纽带。针对我国上市公司在会计信息披露方面存在的缺陷,本文从理性的角度深入剖析问题产生的深层次原因,提出了改进我国上市公司信息披露的对策,期望能对我国的实践有一定的参考意义。
Information disclosure of listed companies is the most important part of accounting information, it is not only a bridge between the listed companies and investors, but also to maintain the bond market. In view of the shortcomings of the listed companies in the disclosure of accounting information in our country, this article analyzes the deep-seated reasons of the problems from a rational point of view, and puts forward the countermeasures to improve the information disclosure of the listed companies in our country. The expectation can have certain reference meaning for our country’s practice.