| 我国上市公司信息披露存在的问题及对策 |
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| 引用本文： | 刘伟. 我国上市公司信息披露存在的问题及对策[J]. 吉林工程技术师范学院学报, 2013, 29(6): 28-30 |
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| 作者姓名： | 刘伟 |
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| 作者单位： | 湄洲湾职业技术学院工商管理系,福建莆田,251254 |
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| 摘 要： | 上市公司会计信息披露是资本市场正常有效运行的基础,我国上市公司信息披露却存在不真实、不及时、不充分和不规范等诸多问题。本文对会计信息披露状况进行了分析,指出信息披露过程中存在的问题,分析原因,并提出规范上市公司信息披露的相应对策。
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| 关 键 词： | 上市公司 会计信息 信息披露 |
Problems Existing in Information Disclosure of Listed Corporations in China and Countermeasures |
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| LIU Wei. Problems Existing in Information Disclosure of Listed Corporations in China and Countermeasures[J]. Journal of Jilin Teachers Institute of Engineering and Technology(Natural Sciences Edition), 2013, 29(6): 28-30 |
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| Authors: | LIU Wei |
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| Affiliation: | LIU Wei(Department of Business Administration,Meizhouwan Vocational Technology College,Putian Fujian 251254,China) |
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| Abstract: | Accounting information disclosure of listed corporations is the foundation of capital market normal operation,but there exist many problems in China＇s listed corporation information disclosure——not real,not timely,inadequate and irregular.This paper analyzes the situation of accounting information disclosure,points out the existing problems in the process of information disclosure and analyzes the reasons,and puts forward the corresponding countermeasures to normalize information disclosure of listed corporations. |
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| Keywords: | listed corporations accounting information information disclosure |
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