上市公司的出现，对我国原有的会计体系形成了很大冲击，在会计信息质量方面显得尤为突出。
The advent of public company has a huge impact on our domestic accounting system, particularly in terms of accounting information quality.
最后，对我国上市公司会计信息质量提出建议。
Finally, this article ends with providing some advice for the public companies regarding the improvement of accounting information quality.
首先，从我国的会计信息质量特征开始，对我国上市公司会计信息质量特征结合国际会计准则进行具体化分析。
Firstly of all, this article will analyze the quality of accounting information in detail combined with IAS.
该报告还指出，上市公司的股票为基础的激励措施和会计信息披露问题更多。
The report also pointed out that listed companies in equity-based incentives and information disclosure of accounting problems more.
由此说明，上市公司治理结构的缺陷是影响会计信息质量的重要原因。
Thereout, imperfection of listed company govern construction is a important reason of influence accounting information quality.
上市公司会计信息也是一种特殊的商品。
Accounting information of listed companies is a special commodity.
财务报告上的会计盈余是诸多会计信息中最为重要的信息之一，也是对上市公司进行评价的重要指标，利益各方对其备加关注。
Accountant surplus was the most important information in all accounting information and was the important criterion in evaluating listed companies, so each one related benefits pay attention greatly.
另一方面，上市公司低劣的会计信息质量也严重阻碍了公司治理结构的调整和完善。
On the other hand, inferior accounting information of listed company also obstructs the adjustment and perfect of the corporate governance.
上市公司会计信息舞弊是当今全球证券市场上一个普遍存在的现象。
Fraud on accounting information of listed companies is a common phenomenon in global security market now days.
进一步分析了我国上市公司会计信息披露在新的经济形势下的效果。
Further analysis of China's listed companies to disclose accounting information in the new economic situation results.
现行上市公司财务会计信息披露模式严重制约会计目标的实现。
The current disclosure model of accounting information has greatly restricted the realization of accounting objective.
因此，对上市公司的会计信息披露程度进行分析就显得非常重要。
Therefore, the accounting information of listed companies to disclose the extent of it is very important.
本文重点分析了上市公司会计信息失真的各种表现，并就如何治理提出了积极的对策。
This article mainly analyzes various manifestations of the distorted accounting information of listed companies and puts forward active countermeasures of improvement.
由于上市公司是公众公司，其会计信息的质量影响着社会资源的配置和市场效力。
Because listed companies are publicly held companies, the quality of their accounting information affects the social resources' arrangement and the market efficiency.
但其前提是上市公司必须诚信，披露的会计信息是真实可信的，而非虚假的。
But its prerequisite is that listed company must be honest and creditable, the accounting information disclosed is true and believable, but not false.
第二部分介绍了我国上市公司会计信息披露的现状和缺陷。
The second part introduces the present situations and the flaws of accounting information surveillance in the listed companies.
其次深入浅析浅析了我国上市公司股权结构特点和会计信息质量近况。
Analyzes the conditions of current ownership structure and quality of accounting information about Chinese listed companies.
上市公司会计信息舞弊是当今全球证券市场上一个普遍存在的现象。
Nowadays, accounting information distortion of listed companies is a widespread problem on global stock markets.
对上市公司会计信息失真的发生成因进行了深入地分析；
The origin cause of emergence of the accounting information distorted of listed company is analysed deeply.
上市公司会计政策的选择与会计信息质量有着密切的关系。
Appear on the market the choice of company treasurer policy and accountant information quality are having close relationship.
第七章，完善我国上市公司自愿性会计信息披露的主要对策。
Chapter 7: the countermeasures of consummating voluntary accounting information disclosure of listed company in China.
谨希望通过本文的论述，对我国上市公司环境会计信息披露体系的建立和完善提供有益的参考。
The author hopes to offer instructive reference for establishing and consummating Chinese listing companies' environmental accounting information disclosure system.
第五部分提出了完善我国上市公司会计信息监管的措施。
The fifth part presents the measurement of perfecting our country's regulation of accounting information in listed company.
上市公司新股发行定价及其价格波动与公司提供的会计信息密切相关。
Issuing price making and the price fluctuation are highly relative to the fiscal information provided by the listed companies.
目前，上市公司会计信息披露存在着内容虚假、完整性欠缺、时效性差等各种质量问题。
At present, there are various kinds of quality problems in stock companies' accounting information reported, such as false content, lack of completeness and effectiveness.
因此要解决上市公司的会计信息失真问题，应该从完善公司治理入手。
Therefore, to overcome accounting information distortion, we should start from improving corporate governance.
针对当今社会上存在的上市公司虚假会计信息现象，运用新制度经济学的理论进行分析，并在此基础上提出了有关防治对策。
The article analyses the false public accounting information based on the theory of Institutional Economics and puts forward a few of Suggestions.
针对当今社会上存在的上市公司虚假会计信息现象，运用新制度经济学的理论进行分析，并在此基础上提出了有关防治对策。
The article analyses the false public accounting information based on the theory of Institutional Economics and puts forward a few of Suggestions.
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