摘要
随着我国上市公司数量日益增多,证券市场交易也日益繁荣,为了给投资者创造一个公平的交易环境,上市公司必须保证其所提供的会计信息是全面且真实可靠的,我们有必要将重要性原则运用到上市公司信息披露中,规范证券市场的信息披露。基于此,本文首先对重要性原则进行阐述,其次分析了上市公司在信息披露中存在的问题,最后从重要性原则方面对规范上市公司信息披露提出了改善建议。
With the increasing number of listed companies in China,the security markets have become more and more prosperous.To create a fair trading environment for investors,listed companies must ensure that the accounting information they provide is comprehensive,true and reliable,and it is necessary to apply the materiality principle to the information disclosure of listed companies to regulate the information disclosure in the security markets.Based on this,this paper firstly elaborates on the materiality principle,secondly analyzes the problems in information disclosure of listed companies,and fi nally puts forward the improvement suggestions for regulating information disclosure of listed companies from the aspect of the materiality principle.
作者
徐心怡
XU Xinyi(Jingdezhen Ceramic University Jingdezhen,Jiangxi 333000)
出处
《商展经济》
2022年第22期80-82,共3页
Trade Fair Economy
关键词
上市公司
重要性原则
会计信息
信息披露
证券市场
listed companies
materiality principle
accounting information
information disclosure
security markets
