| 上市公司会计信息披露制度的有效性分析 |
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| 引用本文： | 谭惠芳. 上市公司会计信息披露制度的有效性分析[J]. 中国地质大学学报(社会科学版), 2002, 2(1): 44-47 |
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| 作者姓名： | 谭惠芳 |
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| 作者单位： | 中国地质大学研究生院,湖北,武汉,430074 |
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| 摘 要： | 会计信息披露是企业与投资者之间的纽带 ,上市公司信息在某种程度上不真实 ,而且其现象越来越严重。本文从上市公司会计信息披露的目标出发 ,分析了目前我国上市公司信息披露缺乏有效性的原因 ,最后针对其现状和原因 ,就如何提高上市公司信息披露制度的有效性提出了若干建议。
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| 关 键 词： | 上市公司 会计信息 披露 有效性 |
| 文章编号： | 1671-0169-(2002)01-0044-04 |
| 修稿时间： | 2001-09-03 |
Analysis on the Efficiency of Accounting Information Disclosure System in Listed Companies |
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| TAN Hui-fang. Analysis on the Efficiency of Accounting Information Disclosure System in Listed Companies[J]. Journal of China University of Geosciences(Social Sciences Edition), 2002, 2(1): 44-47 |
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| Authors: | TAN Hui-fang |
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| Abstract: | Disclosure of accounting information is the bridge between companies and external investors.But to some extent,accounting information is not ture in listed companies and this issue has become more and more serious.This paper describes the objectives of accounting information disclosure, and then investigates the causes which lead to unefficiency of information disclosure in listed companies.Finally,it presents some suggestions of how to improve the efficiency of accounting information disclosure in listed companies. |
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| Keywords: | listed companies accounting information disclosure efficiency |
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