希望可以帮我翻译一下~谢了

来源：百度知道 编辑：UC知道 时间：2024/05/12 10:50:18
随着我国经济体制改革的不断深入,以及全球经济走向一体化的必然趋势，,证券市场作为资源配置的主要场所,其重要性和发展潜力已为人们所共知。它的发展程度和信息质量高低息息相关，规范的信息披露行为是证券市场发展的关键。近年来,我国上市公司会计信息披露的质量不高, 尤其是信息中存在误导、虚假和重大遗漏的情况,导致信息披露的违规违纪案件层出不穷,这些挫伤了广大投资者的信心,损害了证券市场资源配置功能的发挥,并且扰乱了证券市场的正常秩序和平稳发展。
本文从会计信息披露的形成与发展及其上市公司会计信息披露现状及成因分析，揭示了上市公司会计信息披露的现实意义。分析新会计准则的发布和推行将会提高我国资本市场中企业会计信息的质量和透明度，提高我国资本市场的有效性，促进我国资本市场积极稳定的发展。从我国上市公司会计信息披露中存在的质量问题的基础上提出了完善公司法人治理、建立以注册会计师公正审计为核心的会计信息披露监督体系、加大执法力度，制定相关法律法规、切实履行单位责任主体职责,维护会计人员利益及努力提升投资者品质，打造有效的会计信息需求主体 等七条行之有效的治理对策。研究了我国与国外发达国家在会计信息质量研究方面的差距与不足，并从国际会计准则中提炼出我国发展的有效措施。

As China's economic reform continued to deepen, as well as the integration of the global economy is moving toward an inevitable trend, and the securities market as the main place for the allocation of resources, the importance and potential for development has been known by the people. Its level of development and level of information quality is closely related to standardize information disclosure act is the key to the development of the securities market. In recent years, China's listed companies to disclose the quality of accounting information is not high, especially in the information misleading, false and major omission, resulting in the disclosure of information endless cases of violation of discipline, the majority of these hurt the confidence of investors and damage the stock market resource allocation function of play, and disrupted the normal order of the securities market and stable development.
In this paper, disclosure of accounting information and the fo