我国会计信息披露的现状及其完善分析研究 财务管理专业VIP免费

我国会计信息披露的现状及其完善摘要不论是创建社会主义市场经济体制，或是高效调配经济资源，还是推进现代企业设定优良的体制，都对证券市场的完善体现出了正面效应。然而，要使证券市场能够发挥其应有效用，还需要对上市企业的会计信息予以适当且如实地披露。国内上市公司披露会计信息历经的风雨未及十年，尽管市场已有序开展，然而尚有诸多缺漏之处。本文就当下国内上市公司会计信息披露的现状，对其中尚存的遗缺之处予以初步探索，并指明成因以及对应的改良策略，在结构上可划分为下述几个部分：第一部分简要说明了会计信息披露的相关知识，阐释了会计信息披露的意义、对象、内容以及原则。第二部分剖析了国内会计信息披露的现状以及成因。首先，阐述了会计信息披露的眼前形势，发现了国内会计信息披露不真实、不充分、不及时和不规范的问题，同时从制度、内部管理和外部监督等方面分析其产生的原因。第三部分阐述了国内会计信息披露的完善策略。主要从信息披露制度、公司内部治理结构、外部监管、培育企业文化以及激励机制等方面着手。关键词会计信息披露；现状；完善AbstractWhetheritistocreateasocialistmarketeconomicsystem,ortheefficientallocationofeconomicresources,ortopromotethemodernenterprisesetanexcellentsystem,allofthesecuritiesmarkettoimprovethepositiveeffect.However,thesecuritiesmarketshouldbeabletoplayitseffectiveuse,butalsoneedtobeappropriateandtruthfuldisclosureofaccountinginformationoflistedcompanies.Domesticlistedcompaniesdisclosureofaccountinginformationafterthewindandrainlessthantenyears,althoughthemarkethasbeenorderedtocarryout.However,therearestillmanygaps.Thisarticleonthecurrentdomesticlistedcompanyaccountinginformationdisclosureofthestatusquo,theremainingvacancyplacetobepreliminaryexplorationandpointsoutcausesandthecorrespondingimprovementstrategy,thestructurecanbedividedintothefollowingseveralparts:Thefirstpartisabriefdescriptionoftherelatedknowledgeofaccountinginformationdisclosure,andexplainsthesignificance,objects,contentsandprinciplesofaccountinginformationdisclosure.Thesecondpartanalyzesthecurrentsituationandcausesofdomesticaccountinginformationdisclosure.First,elaboratetheaccountinginformationdisclosureoftheimmediatesituation,foundthedomesticaccountinginformationdisclosureuntrue,inadequateandnottimelyandnon-standardproblems,andanalyzeitsreasonsfromtheaspectsofsystem,internalmanagementandexternalsupervision.Thethirdpartofthedomesticaccountinginformationdisclosureoftheperfectstrategy.Mainlyfromtheinformationdisclosuresystem,thecompany'sinternalgovernancestructure,externalsupervision,cultivationofcorporatecultureandincentivemechanism.KeywordsDisclosureofaccountinginformationPresentsituationImprovement目录1绪论............................................................................................................................11.1研究背景..............................................................................................................11.2研究现状..............................................................................................................12会计信息披露概述.....................................................................................................22.1会计信息披露的概念..........................................................................................22.1.1会计信息....................................................................................................22.1.2会计信息披露............................................................................................22.2会...