我国现行财务报告信息披露质量研究

我国现行财务报告信息披露质量研究

摘要：1个完整而有效的会计信息披露体系是建立高效的证券市场管理体系的重要前提和基础。中国证券市场作为全球新兴的证券市场之1，其10余年的高速发展已经取得了举世瞩目的成就。证券市场中各种股票行情的涨跌时刻牵动着亿万中国股民的心，然而1些上市公司的会计信息披露造假事件，给股市造成了震荡和严重后果。我国上市公司会计信息披露中存在的问题严重地阻碍了股票市场的健康、正常发展。本文从可靠性、充分性、及时性、准确性方面对我国现行财务报告信息披露质量进行分析，指出其中的不足之处，然后从会计信息披露规范体系、证券监管、注册会计师的作用、公司内部治理、政府介入这5个方面提出改进意见。

关键词：财务报告；信息披露；可靠性；充分性；及时性；准确性

THE STUDY OF THE QUALITY OF OUR CURRENT FINANCIAL REPORT’S INFORMATION DISCLOSURE IN LISTED COMPANY

Abstract: An integral and effective accounting information reveal system is the important prerequisite and basis of building highly effective security market management system. As one of the newly developing security markets in the world, Chinese security markets fast development has made a great achievement. The tenement of various stock markets in security market draw millions of Chinese peoples attention, however some listed companies fake the disclosure of accounting information that results in fluctuation and serious consequences of stock market. The problems which present in our listed companies disclosure of accounting information have counteracted health and normal growth in stock market. This essay which covers four aspects including reliability, sufficiency, timeliness and accuracy will analyses the quality and point some defects in our current financial report information. Moreover, it introduces some advanced suggestion through accounting information disclosure normative system, security supervising, the function of CPA, internal administration and involvement with government.

Key words: Financial report;  Information disclosure;  Reliability;  Sufficiency;  Timeliness;  Accuracy