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会计信息披露不真实、不充分、不及时、不规范是我国上市公司信息披露中存在的主要问题。利益驱动、低廉的违规成本和相关制度的不完善是这些问题存在的主要原因。为了解决存在的这些问题 ,该文提出了完善上市公司内部治理结构、加强内部、社会和政府监管、改革和完善现行的会计制度、证券监管法规、注册会计师制度等方面的建议。
The disclosure of accounting information is not true, inadequate, not timely, non-standard is the main problem in the information disclosure of listed companies in our country. Interest-driven, low cost of non-compliance and the imperfection of related systems are the main reasons for these problems. In order to solve these existing problems, this paper puts forward some suggestions on improving the internal governance structure of listed companies, strengthening internal, social and government supervision, reforming and perfecting the current accounting system, securities regulatory rules and CPA system.