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上市公司作为证券市场重要的组成部分,其在会计信息上所存在的质量问题成为了证券市场重点关注的问题,而会计信息的质量监管则是证券市场监管重要内容。因此,针对于我国上市公司所进行的会计信息监管工程,不仅拥有一定的理论价值,还具有十分重要的现实意义。由于当前我国经济体制正在进行改革和转变,加强对上市公司监管所产生的作用是十分重大的。基于此本文就我国上市公司会计信息的质量监管进行研究,希望够提高会计信息质量,降低会计信息失真给企业和社会所造成的经济损失。
Listed companies as an important part of the securities market, the quality problems existing in the accounting information have become the key issues in the securities market. The quality supervision of accounting information is an important part of the securities market supervision. Therefore, the regulation of accounting information for listed companies in our country not only has certain theoretical value, but also has very important practical significance. Due to the ongoing reform and transformation of China’s economic system, it is very important to strengthen the role of supervision over listed companies. Based on this, this paper studies the quality supervision of accounting information of listed companies in our country, hoping to improve the quality of accounting information and reduce the economic loss caused by accounting information distortion to enterprises and society.