关于上市公司会计信息质量问题的研究.doc

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摘要:我国上市公司的会计信息质量问题,一直是会计理论界和实务界关注的焦点。高质量会计信息的产生是多方共同作用的结果,单凭上市公司的自我约束,很难实现这一目标,本文选择上市公司的会计信息质量为研究对象,分析阐述了上市公司会计信息的相关理论,包括其概念,构成以及上市公司应该披露会计信息的内容,再以会计信息质量的内容与现状为出发点,从上市公司外部和内部两个方面找出当前会计信息质量低下的原因,阐述了存在的主要问题,继而提出解决会计信息质量问题的主要对策,如:完善注册会计师的审计工作,加强证监会的监督作用,健全上市公司内部控制等等。在我国当前经济现状下,只有促使上市公司提供高质量的会计信息,才能有力保障我国资本市场的长期健康发展。

关键词:上市公司;会计信息;质量;问题;对策

 

Abstract:The problem of our country listed company accounting information quality, always is accounting theory and practice for the focus of attention. High quality accounting information is generated from various the result of joint action. Only by self-discipline of a listed company, it is difficult to achieve this goal. This article chooses to be listed company's accounting information quality as the research object, analyses the listed company accounting information related theory, including the concept, composition and listed company should disclose the content of the accounting information, then regard the quality of accounting information content and status as a starting point, find out the reasons of the low quality about current accounting information from the internal and external two aspects of the listed companies, this article expounds the main existing problems, and then proposes the main solutions for the problem of accounting information quality, such as: perfect of certified public accountants audit work, strengthening the supervision of the CSRC function, improve the listed company's internal control, and so on. In China's current economic situation, only the listed company provides the high quality of accounting information to guarantee the long-term health development of the Chinese capital market.

Key  words: The listed company; The quality of accounting information; Problem; countermeasures

 

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