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每年因信息披露违规而受到行政处罚的上市公司屡见不鲜,而会计信息披露监管问题又是关系到资本市场能否健康有序发展的重要因素,为了加强对我国上市公司的会计信息披露的监管,本文将根据证监会对外公开的行政处罚决定书为依据,重点分析我国上市公司会计信息披露监管中存在的问题,并提出相关建议。
Listed companies that receive administrative punishment each year for information disclosure violations are not uncommon, and the regulation of accounting information disclosure is also an important factor that affects the healthy and orderly development of capital markets. In order to strengthen the supervision over the disclosure of accounting information in China’s listed companies, According to the CSRC’s public administrative punishment decision, it will focus on the analysis of the problems existing in the supervision of accounting information disclosure of listed companies in China and put forward relevant suggestions.