摘要:我國上市公司的會計信息質量問題，一直是會計理論界和實務界關注的焦點。高質量會計信息的產生是多方共同作用的結果，單憑上市公司的自我約束，很難實現(xiàn)這一目標，本文選擇上市公司的會計信息質量為研究對象，分析闡述了上市公司會計信息的相關理論，包括其概念，構成以及上市公司應該披露會計信息的內容，再以會計信息質量的內容與現(xiàn)狀為出發(fā)點，從上市公司外部和內部兩個方面找出當前會計信息質量低下的原因，闡述了存在的主要問題，繼而提出解決會計信息質量問題的主要對策，如：完善注冊會計師的審計工作，加強證監(jiān)會的監(jiān)督作用，健全上市公司內部控制等等。在我國當前經濟現(xiàn)狀下，只有促使上市公司提供高質量的會計信息，才能有力保障我國資本市場的長期健康發(fā)展。

關鍵詞：上市公司；會計信息；質量；問題；對策

Abstract:The problem of our country listed company accounting information quality, always is accounting theory and practice for the focus of attention. High quality accounting information is generated from various the result of joint action. Only by self-discipline of a listed company, it is difficult to achieve this goal. This article chooses to be listed company's accounting information quality as the research object, analyses the listed company accounting information related theory, including the concept, composition and listed company should disclose the content of the accounting information, then regard the quality of accounting information content and status as a starting point, find out the reasons of the low quality about current accounting information from the internal and external two aspects of the listed companies, this article expounds the main existing problems, and then proposes the main solutions for the problem of accounting information quality, such as: perfect of certified public accountants audit work, strengthening the supervision of the CSRC function, improve the listed company's internal control, and so on. In China's current economic situation, only the listed company provides the high quality of accounting information to guarantee the long-term health development of the Chinese capital market.

Key  words: The listed company; The quality of accounting information; Problem; countermeasures