提高我国上市公司会计信息披露质量的思考

目前我国上市公司在会计信息披露中存在诸多问题,突出表现在信息披露不真实、不充分、不及时、不严肃等方面。究其原因,会计信息提供者为降低披露成本,减少披露风险隐瞒公司的真实信息;信息需求者缺乏高质量信息需求的动力;审计验证与政府监管部门为了自身或部门的利益,导致审计失效、监管失效。

Thoughts on the Accountant Information Disclosure Quality of China's Listed Company

At present,China’s listed companies teem with problems in their disclosure of accountant information, the most conspicuous being the false,inadequate,untimely,and inserious information.The reasons behind are that the disclosers fail to give the true information because they want to reduce cost and risk, the demanders are not motivated to receive high-quality information,and the auditors and supervisors fail in their auditing and supervision out of their own interest.