摘要：对于上市企业而言，会计信息披露是其所需执行的一系列会计行为的中间环节，起到衔接投资者、企业和证券市场的作用；于信息需求者，会计信息披露工作的存在无疑正如“风向盘”一般，起到了向导作用，投资者通过此途径得知上市公司和证券市场的发展态势和未来走向。规范地进行会计信息披露工作可以起到优化市场资源配置的功效。同样，如果披露工作操作不当，不但会使广大信息需求者的利益受到损害，弱化上市公司会计行为监管，而且极不利于证券市场的平稳健康发展。目前，上市企业会计信息披露就质量和数量层面较早期已提升和成长了不少，也获得了业内的一致认可，但事实上上市企业会计信息披露的近况仍非很乐观。尤其是我国，在其形式上、制度建设上、具体执行上都有着不同程度得问题。80649

毕业论文关键词：上市公司；会计信息披露；会计行为

Research on Disclosure of Accounting Information of Listed Companies

Abstract: For the listed companies, accounting information disclosure is the intermediate link of a series of accounting activities which needs to implement, and it plays the role of connecting investors, enterprises and the securities market; For the information requester, accounting information disclosure work is undoubtedly the existence of " Wind direction disk ", in general, playing a guide role, and investors always through this way get the information about development trend and future direction of the listed companies and the securities market。 Standardizing accounting information disclosure work can play a role in optimizing the allocation of market resources。 Similarly, the fact that operation of the disclosure isn’t improper , not only will damage the interests of the majority of information requester, weaken the supervision of listed companies accounting behavior, and very detrimental to the steady and healthy development of the securities market。 At present, the accounting information disclosure of listed companies in the quality and quantity have been steadily improved earlier, and made great progress, but the status of listed companies accounting information disclosure is still not optimistic。 Especially in China, accounting information disclosure in the content, system construction, the specific implementation all exists different degrees of problems。

Key Words：Listed Company; Accounting Information Disclosure; accounting behavior

目录

一、绪论 1

二、会计信息和会计信息披露的概述 2

（一）会计信息的概念 2

（二）会计信息披露的定义和发展 2

（三）上市公司会计信息披露的重要性 2

三、上市公司会计信息披露的现状 4

（一）国外上市公司会计信息披露制度 4

1、美国—公开披露原则 4

2、加拿大—完全信息披露制度 4

（二）我国上市公司会计信息披露制度 4

四、上市公司会计信息披露存在的问题 6

（一）会计信息披露失真 6

（二）会计信息披露不及时 6

（三）会计信息披露不充分 6

五、上市公司会计信息披露问题的成因分析