摘要
目前我国上市公司在会计信息披露中存在诸多问题,突出表现在信息披露不真实、不充分、不及时、不严肃等方面。究其原因,会计信息提供者为降低披露成本,减少披露风险隐瞒公司的真实信息;信息需求者缺乏高质量信息需求的动力;审计验证与政府监管部门为了自身或部门的利益,导致审计失效、监管失效。
At present, China＇s listed companies teem with problems in their disclosure of accountant in- formation, the most conspicuous being the false, inadequate, untimely, and inserious information. The rea- sons behind are that the disclosers fail to give the true information because they want to reduce cost and risk, the demanders are not motivated to receive high-quality information, and the auditors and supervisors fail in their auditing and supervision out of their own interest.
出处
《江苏大学学报（社会科学版）》
2012年第4期91-92,共2页
Journal of Jiangsu University(Social Science Edition)
关键词
上市公司
会计信息
披露质量
listed company
accountant information
disclosure quality
