我国上市公司会计信息披露存在理由和对策

【Abstract】 In the modem corporate system enterprise, the listed company is the organization strict, the standardized degree high, the supervising and managing standard strictest corporate form. Since we succesully set up the Shanghai and Shenzhen stock exchange in 1990s, our listed companies he began to disclosure the accounting information officially. The quality of the accounting information disclosure effects the running efficiency of the stock market in great sense, but the quality issue of disclosing accounting information is a main actor to impede the developing of our stock market in our listed companies, which discourages investors, lessens resources allocation efficiency or even worse, and disturbs the development of our securities market. It is very important theoretically and realistically to analyze the reason and search for the countermeasures for this.This article elaborates the existed the quality question and created serious harm that our listed companies to be disclosed accounting information from the entire disclosure process, and points that the main body effects the quality of the disclosing accounting information is the interior of the listed companies, the accounting firm, Securities Supervisory Association as well as the investor, and further analyzes the above four behior distortion, such as the government structure flaw of the interior of the listed companies, the bad capability of CPA, the weakness of securities supervising and managing system and the insufficient of the investor’s influence etc.At the same time, this article also uses Game Theory to analyze the quality of disclosed accounting information, and suggest setting up the Game former from four parts: the listed companies with the accounting firm, the accounting firm with Securities Supervisory Association, the listed companies with Securities Supervisory Association and the listed companies with investor. Also, If want to deal with this problem, not only we need to begin from perfect the internal management of the listed companies, but also needs CPA, Securities Supervisory Association as well as investors work together.This article divides into six parts, various part of research primary coverage is as follows:The first part introduces the study purpose, the study status, the study method and the study content of this article.The second part illustrates the related concepts and the important meaning about the accounting information disclosure in our listed companies,and then discusses the更多还原