我国上市公司会计信息披露现状分析及对策摘 要在现代企业制度中，上市公司是一个严格的组织，高度规范化，最严格的监管标准，是公司的模式。随着上市企业数量的增加和经济实力的增强，上市公司已成为中国经济体系的重要组成部分。会计信息披露的及时和有效地规范企业行为，降低代理成本；减轻信息不对称造成一定程度上的逆向选择和道德风险问题；保护投资者的利益，帮助投资者做出正确的投资决策。对于中国的上市公司会计信息披露问题的主要原因有：会计准则、会计制度不完善；注册会计师审计的独立性；相关部门的监管薄弱；我国的上市公司不在内部控制制度建设的统一认识，还需要进一步完善。本文分析了在中国上市公司会计信息披露的现状，对绿大地事件的分析和思考，并提出了解决中国上市公司会计信息披露会越来越规范，希望一些建议，提供最真实、有效的会计信息对投资者。 关键词：上市公司，会计信息，企业行为Accounting information disclosure of listed companies in our country present situation analysis and countermeasuresABSTRACT In the modern enterprise system, the listed company is a strict organization, high degree of standardization, the most stringent regulatory standards, is the model of the company. With the increase of the number of listed companies and the enhancement of economic strength, listed companies have become an important part of China's economic system. The disclosure of accounting information timely and effective to regulate corporate behavior, reduce agency costs; alleviate the adverse selection and moral hazard problem caused by asymmetric information to a certain extent; the protection of the interests of investors, to help investors make the right investment decisions. The main reason for China's listed companies accounting information disclosure problems are: the accounting standards, accounting system is not perfect; the independence of CPA auditing; relevant regulatory authorities is weak; the listed company of our country is not unified understa...
