上市公司会计信息披露问题的研究分析(doc 35页)

上市公司会计信息披露问题的研究分析目录：
1．削弱政府宏观调控的效力
2．削弱市场的资源配置功能
3．债权人决策失误，遭受重大损失。
4．导致国有资产流失。

 

上市公司会计信息披露问题的研究分析目录内容提要：
With the development of economy, more and more problems occur in the listed companies released information, such as the incorrectness, insufficiency, and unpunctuality of information, etc., all these questions will lead to serious results, in general, these results include
1. The control power of government is slackened.
The macro-control can not be pursued without economic information, and most of the information is accounting information, and the accounting table is the media of accounting information. Once the released information becomes questionable, all these information will influence the statistic data of GDP and national income that will influence the national economy in turn, and will mislead the short-term and long-term plan as well as currency policy, financial policy and industrial policy etc.
2. Reducing the distribution function of resource
The performance of market resource distribution is based on the true and public information. But the accounting statement with a mask will mislead the market, and the result will make the companies running of resource loose resource and resource come into where it should not flow in.
3. Creditor will make the wrong decisions and the national capital will dismiss
Because of the problems in the listed companies released information and the problems had not been discovered, several years ago, the bank gave the loan to some companies with bad finance status, which made the debt stayed high. This is also a hidden disease of our country’s finance.

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