上市公司信息披露存在的问题及治理对策  

Problems and Solutions Relating to the Information Published by Publicly Traded Companies

作　　者：周志平[1] 

机构地区：[1]江汉大学商学院,湖北武汉430056

出　　处：《湖北函授大学学报》2004年第1期25-27,50,共4页

摘　　要：上市公司应当依法真实、及时、完整地披露其有关信息,这是证券市场实现"公开、公平、公正"原则的重要保障,是股票市场能够有序运行的前提条件。然而,由于种种原因,我国上市公司的信息披露存在着很多问题,严重地制约了证券市场的健康发展。要提高上市公司信息披露的质量,必须完善公司治理结构,建立民事赔偿制度,规范注册会计师的执业行为。Publicly traded companies should publish their relevant information lawfully, truthfully, promptly and completely. By doing so, it will facilitate the implementation of stock market principles of being 'open, fair , just'. It will also enable the stock market to run smoothly. However, due to various reasons, there exist numerous problems relating to the information published by publicly traded companies. This, in turn, seriously restrain the healthy development of the stock market. In order to improve the quality of the information released by the companies, the suggested solutions are: to rectify the companies' management structure, to establish the civil compensation system and to regulate the registered accountants' practice.

关 键 词：上市公司 信息披露 会计信息 公司治理结构 注册会计师 

分 类 号：D922.287[政治法律—经济法学] D923[政治法律—法学]