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AccountinginformationdisclosureoflistedcompaniesinourcountrypresentsituationanalysisandcountermeasuresABSTRACTInthemodernenterprisesystem,thelistedcompanyisastrictorganization,highdegreeofstandardization,themoststringentregulatorystandards,isthemodelofthecompany.Withtheincreaseofthenumberoflistedcompaniesandtheenhancementofeconomicstrength,listedcompanieshavebecomeanimportantpartofChina'seconomicsystem.Thedisclosureofaccountinginformationtimelyandeffectivetoregulatecorporatebehavior,reduceagencycosts;alleviatetheadverseselectionandmoralhazardproblemcausedbyasymmetricinformationtoacertainextent;theprotectionoftheinterestsofinvestors,tohelpinvestorsmaketherightinvestmentdecisions.ThemainreasonforChina'slistedcompaniesaccountinginformationdisclosureproblemsare:theaccountingstandards,accountingsystemisnotperfect;theindependenceofCPAauditing;relevantregulatoryauthoritiesisweak;thelistedcompanyofourcountryisnotunifiedunderstandingoninternalcontrolsystemconstructionstillneedstobefurtherimproved.ThispaperanalyzesthestatusquoofaccountinginformationdisclosureofListedCompaniesinChina,analysisandReflectiononthegreenearthincident,andputsforwardsomesuggestionstosolvethehopeofChina'slistedcompaniesaccountinginformationdisclosurecanbemoreandmorestandardized,providethemostrealisticandeffectiveaccountinginformationforinvestors.KEYWORDS：Thelistedcompany,theaccountinginformation,theenterprisebehavior目录1引言..............................................................11上市公司会计信息披露的概述........................................21.1会计信息披露的定义...............................................................................21.2上市公司会计信息披露的质量要求.......................................................21.2.1真实性...........................................................................................21.2.2准确性...........................................................................................31.2.3完整性...........................................................................................31.2.4及时性...........................................................................................31.2.5公平性...........................................................................................31.3会计信息披露现状问题的危害...............................................................31.3.1损害投资者的利益.......................................................................41.3.2不利于上市公司的健康发展.......................................................41.3.3不利于证券市场的有序发展............................
