上市公司会计信息披露问题探讨摘要由于我们国家的市场经济在逐渐成长，所以资本市场的市场化水平逐渐加深，我国上市公司数目在不断增加，所占市场的比率在不断增大，影响力也逐渐加强。上市公司财务报告中的信息能直接反映出其经营成果、财务状况，也可以直接影响股东、债权人、投资人、管理人等利益相关者的投资决策和利益分配。本文探讨上市企业披露会计信息的问题，利用的是研究文献法、会计准则与案例结合探讨等方法。通过阅读文献资料，概述与上市企业会计信息披露相关的各个概念，然后简述披露会计信息的改革发展，其次叙述为什么上市企业的会计信息必须要被披露，最后从四个不同的理论角度提出了信息披露的理论依据与重要性；第二章从企业披露会计信息的规制体系、企业披露会计信息的形式、企业披露会计信息的内容、企业披露会计信息的要求与企业披露会计信息的作用5个方面进行阐述企业披露的会计信息具体内容；第三章是从财务报告信息披露、内部控制评价报告信息披露、会计信息的披露监管这3个方面叙述会计信息披露目前存在的主要问题。第四章从五个方面分析上市企业为什么产生违规披露会计信息的问题。第五章综合前面四章的研究与探讨，结合市场现状对解决目前上市企业披露会计信息问题提出七点建议。关键词：上市的公司；披露的会计信息；探讨问题；政策建议TodiscusstheaccountinginformationdisclosureoflistedcompanyAbstractBecauseofourcountrymarketeconomyisgraduallygrowing,sothemarketizelevelgraduallydeepeningofthecapitalmarket,theincreasingnumberoflistedcompaniesinChin6a,theproportionofthemarketinincreasing,influenceisalsograduallystrengthened.Theinformationinthefinancialreportoflistedcompaniescandirectlyreflecttheoperatingresults,financialsituation,mayalsodirectlyaffecttheshareholders,creditors,investors,managersandotherstakeholdersintheinvestmentdecision-makingandprofitdistribution.Thispapermainlystudiesanddiscussestherelatedissuesofaccountinginformationdisclosureoflistedcompanybymeansofliteratureresearch,standardizedresearchmethodandcaseanalysis.Byreadingliterature,anoverviewoftheconceptsassociatedwithlistedcompaniesaccountinginformationdisclosure,andthenbrieflyreformanddevelopmentofdisclosureofaccountinginformation,secondlynarrateswhytheaccountinginformationoflistedcompaniesmustbedisclosed,finallyfromthepointofviewoffourdifferenttheoriesputforwardthetheoreticalbasisandtheimportanceofinformationdisclosure;Thesecondchapter,fromtheenterpriseaccountinginformationdisclosureregulationsystem,disclosureofaccountinginformation,thecontentoftheenterpriseaccountinginformationdisclosure,intheformofenterpriseaccountinginformationdisclosurerequirementsandtheroleofenterpriseaccountinginformationdisclosurefromfiveaspectselaboratestheenterprisespecificcontentofaccountinginformationdisclosure;Thethirdchapterfromthefinancialreportinformationdisclosure,theinformationdisclosureofinternalcontrolevaluationreport,theaccountinginformationdisclosureregulationthethreeaspectsofnarrativeaccountinginformationdisclosureatpresentthemainproblems.Chapter4analyzestheproblemofwhythelistedcompanieshaveviolatedtheaccountinginformationinfiverespects.Theresearchanddiscussionofthefirstfourchaptersinthefirstchapter,combinedwiththepresentsituationofthemarket,putforwardsevenSuggestionsforthesolutionofthecurrentlistedenterprises'disclosureofaccountinginformation.Keywords:listedcompanies；Disclosedaccountinginformation；Discussionquestions；PolicySuggestions目录引言......................................................1第1章会计信息的披露概述.................................21.1会计信息与会计信息披露...
