文 摘 要在国内市场经济不断发展过程中，加强会计信息披露问题的管理，可以促进我国的经济市场不断发展壮大。在实践方面，对于上市公司来说，他们的会计信息披露方面还有些不足的地方需要改进。为了解决这些问题，本文选取莱绅通灵会计信息披露现状作为研究对象，结合公司 2015—2017 年公司财务数据，我们对莱绅通灵在这方面产生的问题进行探讨，通过这些问题总共可以反映以下面几点问题：第一，会计信息披露延时和会计信息披露不完整，第二，会计信息的可靠性，第三，主要受到国内相关法律法规监管制度不完善以及建设型不足，注册会计师审计的非独立性以及企业内部的管理的影响。针对这些问题，本文提出如何规范莱绅通灵会计信息披露的对策。关键词：会计 莱绅通灵 信息披露 对策毕 业 论 文 外 文 摘 要Title Problems and Countermeasures of Accounting InformationDisclosure of listed companies -- take the example of LeysenAbstractIn the process of the continuous development of domestic market economy, strengthening the management of accounting information disclosure can promote the continuous development and growth of China's economic market. In practice, for listed companies,there are still some deficiencies in their accounting information disclosure which need to be improved. In order to solve these problems, this paper chooses the present situation ofLeysen's accounting information disclosure as the research object, and combines with the company's financial data from 2015 to 2017, we discuss the problems of Leysen in this respect. Through these problems, we can reflect the following three aspects:the authenticity of accounting information, the incompleteness ofaccounting information disclosure ,the delay of accounting information disclosure. It is mainly affected by the insufficient construction of relevant domestic laws and regulations, insufficient supervision and the non-independence of CPA audit.The non-independence of CPA audit and the influence...
