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1、分析我國(guó)上市公司會(huì)計(jì)信息披露存在的問題摘要：我國(guó)上市公司的信息披露尚欠規(guī)范,給證券市場(chǎng)的正常運(yùn)作帶來諸多不利影響。A前,一些上市公司在會(huì)計(jì)信息披露中所存在的內(nèi)幕信息交易,嚴(yán)重?cái)_亂了證券市場(chǎng)的健康發(fā)展。艽原因主要有監(jiān)管法規(guī)不完善、監(jiān)督不到位和懲處無力度等外部因素以及公司利益驅(qū)動(dòng)和公司治理結(jié)構(gòu)不合理等內(nèi)部原因。文章首先提出了我鬧上市公司會(huì)計(jì)信息披露的內(nèi)涵以及意義，其次指出了n前我國(guó)上市公司在會(huì)計(jì)信息披露方而存在的問題,從理性的角度深入剖析問題產(chǎn)生的原因，并且提出了規(guī)范我國(guó)上市公司信息披露的對(duì)策。上市公司會(huì)計(jì)信息披露，是指股票上
2、市公司按照相關(guān)法律法規(guī)要求，將公司的財(cái)務(wù)狀況和經(jīng)營(yíng)成來以及其他宥關(guān)會(huì)計(jì)資料向證券監(jiān)管部門報(bào)告，井向社會(huì)公眾公告的一種行為。在上市公司的經(jīng)營(yíng)活動(dòng)屮，提交并且公開全而的、及吋的、有用的、真實(shí)的會(huì)計(jì)信息可為投資者作出理性投資決策提供依據(jù)，是實(shí)現(xiàn)社會(huì)資源宥效配置的依據(jù)，也是發(fā)展社會(huì)主義經(jīng)濟(jì)的重要保障。關(guān)鍵詞：會(huì)計(jì)信息披露會(huì)計(jì)政策TheproblemofaccountinginformationdisclosureoflistedcompaniesinourcountryAbstract:theinformationdisclosu
3、reoflistedcompaniesinourcountryisstillowestandard,manyadverseeffectstothenormaloperationofthesecuritiesmarket.Atpresent,somelistedcompaniesinaccountinginformationdisclosureofinsidertrading,seriouslydisturbthehealthydevelopmentofsecuritiesmarket.Itsreasonmainlyincl
4、udeimperfectregulations,insufficientsupervisionandpunishmentstrengthandotherexternalfactorsaswellasthecompany'sinterestsdriveandtheinternalcausesuchascorporategovernancestructureisnotreasonable.Thispaperputsforwardtheconnotationandmeaningofaccountinginformationdis
5、closureoflistedcompaniesinourcountry，thenpointsoutthecurrentproblemsintheaspectofaccountinginformationdisclosureoflistedcompanies,fromtheperspectiveofrationalanalysesthereasonsoftheproblems,andputsforwardthemeasurestoregulateinformationdisclosureoflistedcompaniesi
6、nourcountry.Accountinginformationdisclosureoflistedcompanies"referstothesharesofthelistedcompanyshall,inaccordancewiththerelevantlawsandregulationsrequirements,thecompany'sfinancialpositionandoperatingresults,andotherrelevantaccountinginformationreporttothesecurit
7、iesregulatoryauthority,andtothepublicannouncementofakindofbehavior.Inthebusinessactivitiesoflistedcompanies,andpubliccomprehensive,timely,useful,realaccountinginformationcanprovidethebasisforinvestorstomakerationalinvestmentdecisions,isthebasis,torealizeefficienta
8、llocationofsocialresourcesisalsoimportantguaranteeforthedevelopmentofsocialisteconomy.Keywords：accountinginformationdisclosureofaccountingpolicies1-..-2
