上市公司管理会计信息披露研究  

Research on management accounting information disclosure of listed companies

作　　者：李晓珊[1] 杜建菊[1] 

机构地区：[1]安徽文达信息工程学院会计学院,安徽合肥230000

出　　处：《昆明民族干部学院学报》2016年第6期26-27,共2页Journal of Kunming National Cadres Academy

摘　　要：文章主要分析研究上市公司管理会计信息披露情况。研究发现．上市公司管理会计信息披露的内容、方式不一致现象明显：披露的信息可靠性不高：企业自愿性披露意识不强。这说明我国当前管理会计信息披露需要政策的引导。针对这些问题，政府应该制定并颁布类似于会计准则之类的统一的“管理会计应用指引”，构建管理会计理论、实务和信息披露的应用框架，对管理会计信息披露制度做出统一的规范。为了使投资者能够评价信息披露质量，识别信息优劣做出合理判断，监管机构也应该建立上市公司管理会计信息披露质量评价系统。同时。对于违反规定的行为，适当的信息披露约束和界限清晰的处罚措施也是必须的。this paper mainly analyzes the situation of the management accounting information disclosure of listed companies. The research found that the contents and methods of the management accounting information disclosure of listed companies are not consistent; the disclosure of information reliability is not high; the voluntary disclosure of enterprises is not strong. This shows that China＇s current management accounting information disclosure needs policy guidance. To solve these problems, the government should formulate and promulgate unified accounting standards, similar to the ＂management accounting application guidelines＂, construct the application framework of management accounting theory and practice and information disclosure, standardized management of the accounting information disclosure system to make unified. In order to enable investors to evaluate the quality of information disclosure, to make a reasonable judgment of the quality of identification information, regulatory agencies should also establish a listed company management accounting information disclosure quality evaluation system. At the same time, in violation of the provisions of the act, the appropriate disclosure of information constraints and clear boundaries of the punishment is also necessary.

关 键 词：管理会计 信息披露 法律规制 

分 类 号：F275[经济管理—企业管理]