I上市公司会计信息披露违规问题探析 —以龙薇文化传媒公司为例摘 要随着证券市场的飞速发展，促进了经济的发展，也带来了越来越多不可忽视的问题。上市公司的信息披露是联系上市公司与投资者的纽带，是证券市场各方参与者的关注重点。然而，这条纽带并不是稳固可靠的，信息披露违规行为从未间断且问题层出不穷。这些信息披露违规行为使得管理人员与投资者之间产生信息不对称，信息是投资者作出投资决策的凭借，信息不对称则会误导投资者对上市公司发展状况的判断，可能使投资者的利益遭受损失。本文从西藏龙薇文化传媒有限公司（以下简称龙薇传媒）收购浙江万好万家文化股份有限公司（以下简称万家文化，现已更名为浙江祥源文化股份有限公司）信息披露违规这一事件进行着手，对各类信息披露违规问题从信息披露主体动机、违规方式和对投资者的危害方面进行分析，并且在最后从制度体系、监管执法和如何保护投资者等多方面给出了相应的治理对策。关键词：上市公司；信息披露；信息不对称；投资者保护IIAbstractWith the rapid development of the securities market, there are more and more problems that can not be ignored. The information disclosure of listed companies is the link between listed companies and investors, and it is the focus of all participants in the securities market. However, this bond is not solid, and disclosure violations are constant and problems arise. These information disclosure violations make the information asymmetry between managers and investors, information is the investor's investment decision by virtue of information asymmetry, information asymmetry will inevitably mislead investors to judge the development of listed companies, it is very likely to make investors' interests suffer losses. This paper starts with the acquisition of Zhe jiang Wan jia Culture Co., Ltd. (hereinafter referred to as Wan jia Culture, now renamed Zhe jiang Xiang yuan Culture Co., Ltd.) by Tibet Long wei Culture Media Co., Ltd. (hereinafter referred to as Wan jia Culture Co., Ltd.) to ana...
