上市公司会计信息的披露管理

摘要

The listed companies in China consist of the problems such as not full of auditing information announcement, losing original materals and no publicity in time. The reasons of the above-said problems are those that the drive of benefit, the flexible aditor rules, less control of the inner corporation and less punishment etc. To solve these information publicity problems of the listed company is to regulate the accountant behavour, to complete system and to enhance the inner company control and the government monitoring%　　我国上市公司会计信息披露中存在披露不全、失真、不及时等问题，产生这些问题的主要原因是利益驱动、会计准则过于灵活、公司内部控制缺位、处罚力度不够等。解决上市公司会计信息披露中的这些问题，必须要规范上市公司的会计行为，完善公司的治理制度，加强内部控制并加大政府部门的监管力度。