上市公司是整个股市的主体,是投资者投资股市的载体。投资者和有关管理部门只有通过上市公司披露的会计信息来掌握公司的财务状况和经营成果,并据此进行判断和决策。因此,规范上市公司会计信息披露行为,就显得极为重要。但目前,我国上市公司会计信息披露存在着很多不足。本文将着重就这一问题进行分析并提出相应的改进措施。 Listed companies are the main body of the entire stock market, investors are investing in the stock market. Investors and relevant management departments only through the disclosure of accounting information listed companies to grasp the company’s financial position and operating results, and accordingly make judgments and decisions. Therefore, it is extremely important to regulate the accounting information disclosure of listed companies. However, at present, there are many deficiencies in the disclosure of accounting information in China’s listed companies. This article will focus on the analysis of this issue and propose appropriate improvements.