从投资者角度看会计信息披露

从投资者角度看会计信息披露
 
摘  要：随着我国资本市场的迅速发展，上市公司会计信息披露的质量对投资者的投资决策起着重要的作用，近年来，由于会计造假事件的频繁发生，使得投资者对上市公司的信任产生了危机。投资者作为资本市场中最重要的参与者，有责任也有能力改善会计信息披露质量。本文主体内容分为4个部分。前言简单地介绍了文章的研究内容和研究手段。然后，从投资者角度出发，先后于文章的第2部分开始详细地分析了投资者与会计信息披露之间的联系，并说明了会计信息披露对于投资者的必要性；在文章的第3部分针对我国目前普遍存在的各种会计信息披露质量问题进行总结，并探讨了这些问题发生的根源；最后用文章的第4部分论述并尝试性地提出解决披露质量问题的对策，为资本市场的健康发展指出方向。此文旨在通过研究分析，充分保护投资者的合法利益，加强会计信息披露制度的建设，加大对信息披露的社会和政府的监管力度,提升信息使用者的品质等,逐步形成1个完善的会计信息披露体系.

关键词：投资者； 会计信息披露质量； 对策

Accounting Information Disclosure for Investors
 
Abstract: As Chinas capital market developed rapidly, the quality of accounting information disclosure plays an important part in the decision making of investors. In recent years, the increased accounting frauderies has led to the credit crisis.Capital market investors as the most important participants have the responsibility to improve the quality of accounting information disclosure. The contents of the article are divided into four parts: Introduction of article to the purpose of writing, research content and research tools. The second part of the article, I analyzed the relationship between accounting information disclosure and investors. The third part is aimed at the widespread problems; discuss the reasons for the occurrence. Finally, the fourth part of article of the proposed measures to solve the problem. Apart from supervising the disclosed information by both the public and government, it is also improve the moral of accounting information users.

Keywords : Investors ;  Accounting information disclosure ;  Countermeasures