1 / 15 作者： ZHANGJIAN 仅供个人学习，勿做商业用途我国上市公司会计信息披露存在的问题及相应对策摘 要我国上市公司会计信息披露存在很多问题，例如：不真实性、不充分性、不及时性、不规范性等等， 但是所有问题的根源还是因为上市公司会计信息的虚假性。要解决我国上市公司会计信息披露中存在的问题，我认为，需要内部治理和外部治理相结合，但是你关键还是得通过采取加强对上市公司的治理，对中介机构外部的监管， 对会计信息披露的监管，继而加大对这些不合理行为的处罚力度等方式来解决与治理不真实虚假的会计信息，从而达到维护证券市场秩序保护广大投资者的权益与利益的目的。资料个人收集整理，勿做商业用途关键词 ：会计信息、虚假性、合理监管、内外治理相结合。2 / 15 Problems and Countermeasures of accounting information disclosure of Listed Companies in China 资料个人收集整理，勿做商业用途Abstract The accounting information disclosure of listed companies have many problems, for example: authenticity, not sufficient, not timely, not normative and so on, but the root of all problems or because of the false accounting information of listed companies. In order to solve the existing accounting information disclosure of Listed Companies in China, I think, need the internal governance and the combination of external governance, but you still have to take the key to strengthen the governance of listed companies, intermediaries of external supervision, the regulation of accounting information disclosure, and then increase the unreasonable behavior of the punishment and other ways to solve and control false false accounting information, so as to protect the card The order of the securities market protects the rights and interests of the investors.资料个人收集整理，勿做商业用途3 / 15 目 录 1. 上市公司会计信息披露中存在的问题及危害。........... 4资料个人收集整理，勿做商业用途1.1 信息披露不真实性。............................. 4资料个人收集整理，勿做商业用...
