摘要
股市的信息披露制度,对维护股市秩序、保护广大投资者利益起了积极作用,但上市公司的会计信息披露中也存在不少问题。阐述了上市公司会计信息披露中存在的问题及其危害,并对其原因进行了分析,在此基础上,提出规范上市公司会计信息披露的相关对策。
The information release system on the stock market has played a positive role in keeping a good market order and protecting the benefits of investors at large. However, there exist a lot of problems on the release of accounting information in listed companies. Such problems and their harms are clarified in this paper with analysis made on the reasons therein. Pertinent countermeasures are put forward hereafter as an attempt to regulate the release of accounting information in listed companies.
出处
《淮海工学院学报（人文社会科学版）》
2003年第4期29-30,共2页
Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition)
