I我国上市公司会计信息披露存在的问题及对策研究——以 ZZD 集团为例摘 要按照国家会计准则的要求对外进行会计信息披露一直是我国上市公司的责任与义务，然而，在市场环境不断变化的今天，即使监督审查机构不断加强对上市公司会计信息披露内容的监督，上市公司出现会计信息违规披露的事件依然屡见不鲜。为探讨其发生的原因及防范的对策建议，本文选择了近年来出现过重大信息披露问题的具备代表性的上市公司 ZZD 集团进行具体分析，论述我国上市公司会计信息披露存在的问题。本文以会计信息披露的理论基础为起点，围绕着ZZD 集团的基本资料与具体违规案例，分别从监管机构、特殊行业的法律法规、公司运营活动、内部控制四个方面入手，着重分析该公司会计信息披露发生问题的原因，并从三个不同角度提出相关的对策建议，希望以此能够影射出我国其他上市公司会计信息披露的问题，为改善我国上市公司会计信息披露环境作出微薄的贡献。关键词：会计信息；信息披露；上市公司IIResearch on The Problems and Countermeasures of Accounting Information Disclosure of Listed Companies in ChinaAbstractAccording to the requirements of national accounting standards, it has always been the responsibility and obligation of Chinese listed companies to disclose accounting information to the outside world. However, with the ever-changing market environment, even if the supervision and review institutions continue to strengthen the supervision of the content of accounting information disclosure of listed companies, the events of accounting information disclosure violations by listed companies are still common. In order to explore the causes of its occurrence and countermeasures, this paper selects the representative listed company ZZD Group, which has had significant information disclosure problems in recent years, to carry out specific analysis and discusses the problems of accounting information disclosure of Listed Companies in China.Firstly, this paper discusses the meaning of accounting information disclosure. S...
