封面苏宁云商会计信息披露问题研究摘要伴随着改革开发进程的逐步加快， 市场经济的增长日益迅猛，上市企业大量涌现，国内市场经济的发展历程不长，虽然在逐渐完善上市企业会计新披露的立法与监管制度，不过仍然处于不健全状态，立法条款的实施还是有着较高难度，主观机构极易出现怠工情况，这些原因均会导致会计信息披露无法发挥自身的作用，或者时效性低下，不具备较高的借鉴意义。所以，本课题利用对前人研究结果的归纳，采用文献研究法与案例研究法，以苏宁云商为例对上市公司会计信息披露问题进行探究，进而让了解到当前上市企业存在的缺陷与因素，指出对应的策略与意见，希望可以解决这一问题，促进上市企业实现稳定运行，进而促进市场经济的不断发展。关键词：会计信息；会计信息披露；会计信息披露体系AbstractAlong with the gradual acceleration of the reform and development process, the market economy has grown rapidly and the number of listed companies has emerged. The development of the domestic market economy has not been long. Although the legislation and supervision system for the new disclosure of listed companies' accounting has been gradually improved, it is still incomplete. The state, the implementation of legislative provisions is still highly difficult, subjective institutions are prone to absenteeism, these reasons will lead to accounting information disclosure can not play its own role, or timeliness is low, does not have a higher reference. Therefore, this topic uses the research results of predecessors to use the literature research method and case study method, and takes Suning Yunshang as an example to explore the accounting information disclosure of listed companies, so as to understand the defects and factors of the current listed companies. Point out the corresponding strategies and opinions, hope to solve this problem, promote the stable operation of listed enterprises, and promote the continuous development of the market...
