摘要
会计信息披露是上市公司信息披露的核心内容,是证券市场发展的基石。规范上市公司会计信息披露有助于维护证券市场的正常秩序,防止和打击欺诈和垄断行为,保障信息使用者的合法权益,对推动我国证券市场持续稳定发展具有重要的现实意义。本文在分析目前会计信息披露存在的问题的基础上,从最能影响会计信息披露的几个关键环节着手,提出了完善会计信息披露的对策。
Accounting information disclosure of listed companies is the core content of ilfformation disclosure, Is the cornerstone of the development of the securities market. Standardize the accounting information released by the listed companies to safeguard the normal order of securities markets, Prevent and combat fraud and monopolistic behavior, Protect the legitimate rights and interests of the users of ilfformationo The information disclosed in the analysis of the current problems of accounting basis, From the most to influence the accounting information disclosed several key link to, Made perfect accounting information disclosure policy.
出处
《特区经济》
北大核心
2006年第10期80-82,共3页
Special Zone Economy
关键词
上市公司
会计信息披露
问题
对策
Listed Companies
Accounting information disclosure
Issue
Response
