| 毕业论文 会计信息公开制度（共12页，5573字） 摘要 会计信息公开制度是维持股东或债权人的合法权益的法律制度,它是帮助人们选择决策方案,改善经营管理,提高经济效益,以及作出正确的决策重要依据。而会计信息失真是当前会计改革的一项重要内容,提高会计信息真实性的主要手段是加强会计人员的队伍建设、加强中介机构的监督、调整监督重点。会计信息披露的目的是使信息使用者能平等地获得必要信息,维护证券市场的秩序和落实公司经营管理责任。会计信息披露的原则是充分性和真实性原则。合理处理好会计信息公开制度与商业秘密的矛盾关系,是建立起整个市场良性循环机制,让高质量的信息公开主体在资本市场能够获得高额回报的关键。 关键词：会计信息公开制度; 特征; 实现途径; Abstract Accounting information disclosure system is to maintain the legitimate rights and interests of shareholders or creditors of the legal system, which is to help people to choose the decision-making programs to improve management, enhance economic efficiency, as well as an important basis to make the right decisions. The accounting information distortion is currently an important component of accounting reform and improve the authenticity of the principal means of accounting information is to strengthen the accounting staff team building, strengthening the supervision of intermediaries to adjust the focus of surveillance. Keywords Accounting Information Disclosure System; Features; Implementation approach; |
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