I摘要题 目：大同煤业股份有限公司会计信息披露存在的问题和对策研究摘要随着扩张的国内经济市场和随之逐渐完善规范的证券市场，上市公司在我国的企业制度中已经成为了不可缺少的一部分。而上市公司的会计信息披露问题，也已经成为证券市场的主要关注点。主要原因在于，上市公司的会计信息的披露不仅会对企业的经济利润及利益相关者产生影响，同时也对影响着国家与社会的经济秩序。笔者在本文中主要对上市公司披露的会计信息进行分析，根据研究对象为大同煤业股份有限公司总结出了如下问题：信息披露模式不规范、会计信息披露缺乏系统性、会计信息披露模式不规范、关于企业的负面信息披露的不够充足等。然后针对大同煤业股份有限公司出现的问题提出强化监事会监督职能、完善预算信息披露、完善会计信息披露制度、加大执法力度等完善措施。由于大同煤业股份有限公司在煤炭行业上市公司中具有行业领先地位，对于行业内普遍存在着重污染的现象，而且大同煤业的财务信息会计披露是符合国家相关法律法规定的，并不存在违规行为。关键词：会计信息；披露；环境会计信息；煤炭行业IIABSTRACTABSTRACTWith the expansion of the domestic economic market and the gradual improvement of the standardized securities market, listed companies have become an indispensable part of China's corporate system. The issue of accounting information disclosure of listed companies has also become the main focus of the securities market. The main reason is that the disclosure of accounting information of listed companies will not only affect the economic profit and stakeholders of the enterprise, but also affect the economic order of the country and society.This paper is about Datong Coal Industry Co., Ltd. as a research case. By analyzing the current situation of accounting information disclosure in Datong Coal Industry Co., Ltd, we can see that it has the problems of non-standard environmental accounting information disclosure mode, too formal accounting information disclosure, lack of systematic accounting information disclosure, insuffici...
