关于上市公司会计信息披露问题的探讨

目 录

一 会计信息披露的基本标准 ··········································4

从财务会计报告目标看会计信息披露的标准·····················4

从会计信息使用者的角度看上市公司信息披露的基本标准·········4

二 我国上市公司会计信息披露中存在的问题·····························5

会计信息披露不完整·········································5

会计信息披露不规范·········································5

会计信息披露不及时·········································5

会计信息披露不真实·········································5

三 我国上市公司会计信息披露存在问题的原因分析·······················5

内部因素——上市公司治理结构天生有缺陷····················6

制度因素——对上市公司的监管机制不够健全··················6

审计因素——作为中介的会计师事务所执业行为的不规范········6

社会根源——全社会诚信体系的缺失··························7

四 上市公司会计信息充分披露的治理措施·······························7

 增加非财务信息披露的内容··································7

 增加披露表外信息内容······································7

 增加不确定性信息内容······································8

 充分发挥注册会计师的审计监督作用··························9

五 会计信息披露的监管措施···········································9

 建立上市公司会计信息披露信用评估制度······················9

 完善披露管理办法，加强违规处罚刚性························9

 确立职业道德与审计水平并重的教育目标·····················10

 探索新的注册会计师行业监管模式···························10

结束语·····························································11

参考文献···························································12

 

一、会计信息披露的基本标准

（一）从财务会计报告目标看会计信息披露的标准

财务报告目标是为报表使用者提供“决策有用性”的会计信息。 “决策有用性”表现为会计信息的可靠性和相关性两个方面，上市公司在披露过程中如何正确处理二者之间的相互关系是提高披露质量的关键。1980年，发表了《财务报表和其他财务报告手段》的邀请评论书，详细阐明了财务报表与财务报告的关系。以此为契机，会计披露逐渐进入以财务报告方式为主体的新的发展阶段。而在我国新颁布的《企业会计准则——基本准则》中，首次突出了对会计信息质量的要求。准则第二章明确提出为保证会计信息质量而必须遵守的若干基本概念。这些概念包括：“可靠性”、“相关性”、“可理解性”、“可比性”、“实质重于形式”、“重要性”、“谨慎性”、“及时性”。其中，“可靠性”、“相关性”、“可理解性”和“可比性”是对所有会计信息质量的要求，是对各要素确认的基本标准。其中，“可靠性”、“相关性”是最重要的。新会计准则的出台，对提高会计信息质量和实现会计目标起着积极的作用。