摘 要:财务信息披露的质量不仅是上市公司会计信息披露的核心内容，也是证券市场发展的基石。但是，目前，上市公司财务信息披露的质量普遍存在财务信息可信度低，财务信息披露不充分、不真实、不及时，会计行为不规范等问题。例如：上市公司利用关联交易操纵利润，选择性地发布会计信息，粉饰年度财务报表，提供虚假的经营状况，企业偿债能力揭示不充分，企业投资重组等重大事宜披露不及时。会计信息的失真打乱了证券市场的良性运转，在一定程度上会引发投资者的决策失误，影响到企业的治理，造成严重的损失。这些损失经过资本市场的扩大，会传导到整个的市场经济，进而阻碍社会资源的正常交替，甚至最后可能会影响到整个国家经济的运行与发展，制约社会主义市场经济的进一步完善。
认真分析我国上市公司财务信息披露的质量的现状和存在的问题，并提出相关的具体的解决措施和建议，对于完善整个的上市公司会计信息发布体系，保障公司主体的财务资源安全，促进社会经济和证券市场的进一步发展有着重要的作用。
关键词：上市公司财务信息 披露 质量 现状 问题 建议
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
