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来源：百度知道 编辑：UC知道 时间：2024/06/10 22:46:10
上市公司存在着信息不对称而引起信息失真，必然要求进行信息披露。随着一些上市公司舞弊案的查处与披露，会计信息失真问题已成为证券市场无法回避的焦点之一。信息技术的进步和计算机网络的发展大大提高了会计信息处理的能力，会计变为“实时”而非事后反映各类交易，会计信息披露提供者与使用者的时空障碍也将消失。信息技术的日益先进，也将为会计信息披露多种计量基础进行编报并增加预测性数据创造可能。通过分析上市公司会计信息披露的模式中所存在的不足，揭示会计披露变迁的特征及发展趋势。
[关键词] 会计信息披露 上市公司 信息失真 发展趋势
Abstract
Goes on the market the company existence information not not
assymetrically to cause the information to distort, inevitably
requests to carry on the information to disclose. Goes on the market
the company along with some to corrupt practices the document
investigation with to disclose that, the accounting information
distortion question has become one of focal points which the stock
market is unable to avoid. The information technology progress and the
computer network development greatly sharpened the accounting
information processing ability, accountant has become "real-time" but
must afterwards reflected each kind of transaction, the accounting
information disclosed the tenderer and user's space and time barrier
also will vanish. Information technology day by day advanced, also for
the accounting information disclosed the many kinds of measurements
foundation carries on edits the ne