第 1 页 共 27 页先锋电子会计信息披露存在的问题摘 要经济全球化的不断深入使得我国受全球金融危机的影响也越发深刻，上市公司所面临的形势越发复杂，风险不断增大。随着许多上市公司包括美国雷曼兄弟、我国中信泰富等公司在经济危机冲击下，或无奈宣告破产、或受到巨额亏损，投资者的信心也愈发减弱当然，这也与上市公司信息披露的问题关系密切，本文将在此背景下，基于内部控制信息披露的理论基础，以以先锋电气为例，针对上市公司会计信息披露情况进行分析，指出其中存在的问题，且以先锋电器为例进行深入分析，进而提出提高国上市公司会计信息披露质量的建议对策，以期能够为相关信息获取这提供有价值的参考。关键词：上市公司；信息披露；内部控制；先锋电气第 2 页 共 27 页AbstractThe continuous deepening of economic globalization has made China's global financial crisis more and more profound. The situation faced by listed companies has become more complicated and the risks have been increasing. As many listed companies, including Lehman Brothers of the United States and China CITIC Pacific, have been under the impact of the economic crisis, or have no choice but to declare bankruptcy, or suffered huge losses, investors' confidence has become weaker. Of course, this is also related to the information disclosure of listed companies. The problem is closely related. In this context, based on the theoretical basis of internal control information disclosure, this paper takes Pioneer Electric as an example to analyze the accounting information disclosure of listed companies, points out the problems, and takes Pioneer as an example. In-depth analysis, and then put forward suggestions and countermeasures to improve the quality of accounting information disclosure of listed companies in the country, in order to provide a valuable reference for the acquisition of relevant information.Keywords: listed companies; information disclosure; intern...
