我国会计信息披露存在的问题及对策  

The Problem and Countermeasure on the Accounting Information Disclosure in Our Country

作　　者：杜媛媛[1] 

机构地区：[1]辽宁省北票市职教中心,辽宁北票122100

出　　处：《攀枝花学院学报》2007年第4期21-24,共4页Journal of Panzhihua University

摘　　要：会计信息披露是资本市场运行的基础。本文就我国会计信息披露存在的问题进行了归纳、分析,并就会计信息披露中存在的问题提出了从制度方面加以规范、加强自愿性披露、丰富财务信息披露的内容、提升财务人员素质等具体措施。The accounting information disclosed is the capital market movement foundation. This article has carried on the induction and analysis on the problem of the accounting information in our country. And it makes a suggestion that the system must be changed about it, strengthens voluntary disclosure, enriches the content in the financial information disclosed, and promotes the financial personnel＇s qualities and some concrete measures.

关 键 词：会计信息 信息披露 问题 对策 

分 类 号：F275[经济管理—企业管理]