我国上市公司会计信息披露问题分析——以广东南粤银行为例摘 要会计信息披露是联系投资者和企业及其管理层的重要纽带，对企业的发展有重要的作用。在当前经济全球化进程加快的现在，市场环境发生较大改变，各企业需要解决信息披露的问题，方能更好的适应环境。本文以广东南粤银行为例进行探究，在介绍研究背景及意义之后，对我国上市公司会计信息披露进行概述，且具体分析了广东南粤银行会计信息披露情况，从中探究出该企业在信息披露方面存在的问题及成因，最后有针对性的提出了相应的解决策略，以促进该企业的进一步发展。关键词：广东南粤银行，法律法规，社会监督，会计信息披露ABSTRACTWith the acceleration of the process of economic globalization, the reform of the shareholding system of China's commercial banks has sprung upHowever, while striding forward and moving further, Guangdong Nanyue Bank also ushered in a new problem - the disclosure of accounting information. Today, with the large amount of accounting information and important content, Guangdong Nanyue Bank is facing more and more challenges in grasping the effectiveness of accounting information disclosure. This paper mainly analyzes and analyzes the current status of accounting information disclosure of Guangdong Nanyue Bank, finds out the existing problems, and solves the countermeasures and suggestions for the problems. As far as the current status of accounting information disclosure of Guangdong Nanyue Bank is concerned, the effectiveness of information disclosure is the most important and the most problematic link. It has a great influence on the four aspects of timeliness, sufficiency, authenticity and compliance. problem. Through research, we found that if we want to solve some problems, we need to start from the aspects of laws and regulations, external supervision, internal supervision, and improvement of the system, and carry out scientific, rational...
