上市公司会计信息规范探究

随着我国证券市场的不断发展,人们越来越多依赖上市公司所提供的会计信息而作出投资决策和操作动作。因此,为了公平调整各利益相关者的利益分配,维护正常社会经济秩序,就需要对会计行为及其产生的会计信息进行规范,以保证证券市场的健康发展。文章从我国上市公司会计信息所存问题着眼,探究造成其不规范的具体根源,并且提供一些相应得治理对策。

On Accounting Information Standardization in Listed Companies

In the period when securities market is developing dramatically,investors depend more and more on the accounting information provided by the listed companies to carry out decision-making process.Thus,for the purpose of fairly allocating interests among all relevant parties and maintaining normal economic operation order,it is necessary to standardize accounting behaviors and their consequences.This is also very important for the well-balanced development of securities market.The author focuses on the problems existing in the accounting information provided by domestic listed companies.Based on these problems,the author discusses the reasons why the information disclosing process is not standardized and provides some relevant suggestions to solve the problems.