Point受我国国情影响,我国的会计披露制度无法实现保护投资者和资源有效配置的目标。探究如何治理会计信息披露问题的对策,从而提高我国企业会计信息质量,已经成为我们不得不解决的重大课题。在我国市场经济的大环境下,企业会计信息的披露具有充分性、真实性和有用性的特点,对企业、投资者还是政府、债权人都有着十分重要的 Point Affected by China’s national conditions, China’s accounting disclosure system can not achieve the goal of protecting the effective allocation of investors and resources. To explore how to deal with the problem of accounting information disclosure and improve the quality of corporate accounting information in our country has become a major issue that we have to solve. Under the environment of market economy in our country, the disclosure of corporate accounting information has the characteristics of sufficiency, authenticity and usefulness, and it is very important to the enterprise, investor or government, creditor