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上市公司会计信息披露的现状及理性思考
引用本文:刘鑫. 上市公司会计信息披露的现状及理性思考[J]. 吉林工程技术师范学院学报, 2004, 0(5)
作者姓名:刘鑫
作者单位:吉林省建设银行 营业部
摘    要:分析了我国上市公司信息披露的现状及存在的主要问题,认为其产生原因在于利益诱惑,低廉违规成本,法规不够健全完善,从业人员素质及道德水平较低。同时,对改善我国上市公司信息披露现状措施的可行性加以探讨。

关 键 词:上市公司  信息披露  问题  措施

The current situation of accounting information announcement of listed companies and rational thinking
Liu Xin. The current situation of accounting information announcement of listed companies and rational thinking[J]. Journal of Jilin Teachers Institute of Engineering and Technology(Natural Sciences Edition), 2004, 0(5)
Authors:Liu Xin
Abstract:The author analyzes the current situation of accounting information accouncement of listed companies in our country and existing main problems, thinks that the causes lie in the temptation of profit, low cost contrary to regulations , irregular and imperfect statutes, employees with low quality and morals, explores the feasibility of measures to improve the information announcement of listed companies in our country.
Keywords:listed company  infonnation announcement  problem  measure
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