摘 要在资本市场占据的社会之中，上市公司的会计披露是必要的，高水准、高质量的会计披露能在多方面的减少交易损失，提高交易成功的概率，从而对投资者的利益进行保护。从上市公司在所提供的会计信息，投资者可以对公司各方面了解，分析得到结论。会计信息披露制度的意义即使投资者利益得到效应保护。另一方面于 2020 年 3 月 1 日起运作与撰写的《中华人民共和国证券法》特意创建了投资者保护特写。这些方法政策上均表明对投资者保护已经成为各方面人士迫不及待解决的问题之一。笔者在保护投资者的方向探究了上市公司会计信息表露内容，从中探讨信息披露问题能不能有效的保护投资者。另一方面，想要知道怎么样可以降低投资者之间有的信息不对称差距。文章利用基础会计的理论为出发点，从会计信息安全性、关联性等两方面方面进行辅助验证。通过验证推理，得出在信息泄露程度与安全性、关联性等之间的相互关系，使投资者权利能得到发挥。因此，得出结论：为了使中国证券市场能够平稳健康运行，我们应当规范上市公司的信息披露行为，严格控制会计披露信息质量，从而对投资者利益的保护得以发挥。关键词：投资者保护、会计信息质量、信息泄露AbstractIn the society occupied by the capital market, the accounting publishing of the listed company is necessary. The professional and very high quality accounting publishing can reduce the transaction loss in many aspects and improve the probability of the transaction success, to protect the interests of investors. From the accounting message provided by the listed companies, investors can understand all aspects of the company, analysis and conclusions. The significance of accounting message publishing system even if the interests of investors are protected. On the other hand, the Securities Law of the People's Republic of China, which came into operation and was written on March 1,2020, created a special feature on investor protection. These methods and policies show that the protection of investors has become one of the most urgent issues. In the direction of protecting i...
