摘  要:財務(wù)信息披露的質(zhì)量不僅是上市公司會計信息披露的核心內(nèi)容，也是證券市場發(fā)展的基石。但是，目前，上市公司財務(wù)信息披露的質(zhì)量普遍存在財務(wù)信息可信度低，財務(wù)信息披露不充分、不真實、不及時，會計行為不規(guī)范等問題。例如：上市公司利用關(guān)聯(lián)交易操縱利潤，選擇性地發(fā)布會計信息，粉飾年度財務(wù)報表，提供虛假的經(jīng)營狀況，企業(yè)償債能力揭示不充分，企業(yè)投資重組等重大事宜披露不及時。會計信息的失真打亂了證券市場的良性運(yùn)轉(zhuǎn)，在一定程度上會引發(fā)投資者的決策失誤，影響到企業(yè)的治理，造成嚴(yán)重的損失。這些損失經(jīng)過資本市場的擴(kuò)大，會傳導(dǎo)到整個的市場經(jīng)濟(jì)，進(jìn)而阻礙社會資源的正常交替，甚至最后可能會影響到整個國家經(jīng)濟(jì)的運(yùn)行與發(fā)展，制約社會主義市場經(jīng)濟(jì)的進(jìn)一步完善。

　　　認(rèn)真分析我國上市公司財務(wù)信息披露的質(zhì)量的現(xiàn)狀和存在的問題，并提出相關(guān)的具體的解決措施和建議，對于完善整個的上市公司會計信息發(fā)布體系，保障公司主體的財務(wù)資源安全，促進(jìn)社會經(jīng)濟(jì)和證券市場的進(jìn)一步發(fā)展有著重要的作用。

關(guān)鍵詞：上市公司財務(wù)信息  披露  質(zhì)量  現(xiàn)狀  問題  建議

ABSTRACT:Accounting information disclosure is not only the core content of accounting information disclosure of listed companies, is also the cornerstone of the development of the securities market. Accounting information disclosure of mainly has two aspects: first, the market of other users can get what you pay attention to the development of the company, the listed company's basic management information; Second, the relevant regulators have been convenient, they can be conveniently integrated analysis the company's development prospects, the maximum extent to ensure the safety of main body of the financial resources can play a maximum role, thus promoting the further development of social economy. So ensure the listed company of the relevant information is advantageous to the healthy development of securities market, put an end to cheating. Note, however, the public company accounting information distortion will occur. The lack of this kind of information will cause serious consequences: disrupts securities market's benign operation, to a certain extent can cause investors decision-making errors, caused heavy losses. Will this loss through the capital market to expand, conduction to the entire market economy, thereby impede the normal social resources, and even the last may affect the operation and development of the whole national economy, restricting the further perfection of socialist market economy. 

　　　Careful analysis the present situation of our accounting information disclosure of listed companies and the existing problems, and puts forward relevant measures and Suggestions on the solution of the specific, to improve the public company accounting information publishing system, guarantee the further development of the securities market has the important role. Will this loss through the capital market to expand, conduction to the entire market economy, thereby impede the normal social resources, and even the last may affect the operation and development of the whole national economy, restricting the further perfection of socialist market economy.

Key words： accounting information of listed companies； disclosure ；quality；content； the status quo ；the problem； advice