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首页> 外文会议>Proceedings of eleventh international symposium - management sciences and engineering >The Reflection of the Problem of Accounting Information Disclosure of Listed Company
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The Reflection of the Problem of Accounting Information Disclosure of Listed Company

机译：对上市公司会计信息披露问题的反思

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摘要

The quality of the disclosure accounting information relates a lot to the shareholders, creditors, government and other users of accounting information. That accounting information disclosure is reasonable or not will produce very big effect on the investment decisions of investors, creditors of the credit decision and enterprise managers of enterprise evaluation, economic value and social value evaluation, the government to the enterprise microcosmic management. At present, the accounting information of listed companies to disclose still exist many problems, accounting information disclosure irregularities involved, violations still occur from time to time. Therefore, in-depth disclosure of accounting information disclosure of the existence of the problem, looking for management accounting information disclosure problems to improve the quality of accounting information of listed companies, this the problem that we still need to discuss.
机译：披露会计信息的质量与股东，债权人，政府和其他会计信息使用者息息相关。会计信息披露的合理与否将对投资者的投资决策，信用决策的债权人和企业管理者的企业评估，经济价值和社会价值评估，政府对企业的微观管理产生很大影响。目前，上市公司会计信息披露仍然存在许多问题，涉及会计信息披露不规范，违规行为仍时有发生。因此，深入披露会计信息披露存在的问题，寻找管理会计信息披露存在的问题，以提高上市公司会计信息的质量，这是我们仍然需要讨论的问题。

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