然而目前我国仍然存在一些会计信息披露质量问题。
However, currently there are still quality problems of China's accounting information disclosure.
摘要：会计信息披露质量研究是会计研究中的一个重要领域。
Abstract: the disclosure quality research of accounting information is one of the important fields of accounting research.
本文从七个方面分析损害会计信息披露质量、造成会计信息不对称的原因。
This article analyzes the cause of damaging the quality of accounting information and incurring the unsymmetrical information from seven aspects.
在我国已有的会计规范及监管制度下，我国会计信息披露质量有所提高吗?。
Under the existing accounting standard and supervising system in our country, does the quality of accounting information disclosure improve?
基于决策有用观下高质量的会计信息披露质量能提高会计信息的价值相关性。
Based on decision-making serviceability high quality accounting information can improve its value relevance.
本文就上市公司有关合并报表问题加以探讨，以期提高会计信息披露质量，规范证券市场。
This paper discusses the issue of merged report forms so as to improve the quality of accountant's information disclosure and rectify the securities market.
第六部分在第四、第五部分的基础上，提出了提高中国企业年金会计信息披露质量的对策。
The sixth part advances the Suggestions on the accounting information disclosure of enterprise annuity based on the forth and fifth part.
本文研究发现：我国会计信息披露质量呈逐年提高的趋势，但是会计信息披露整体水平并不高；
The results are as followed: The quality of accounting information disclosure has enhanced, but its overall level is not certainly high.
尝试从经济学角度对上市公司会计信息披露质量进行分析，提出提高会计信息披露质量的建议。
This paper tries to analyze the information release quality from the Angle of economics and makes some Suggestions.
然后，本文以FASB和IASC的会计信息质量特征为参考，结合我国实际构筑我国会计信息披露质量标准。
Then, this paper constructs the quality standard of the accounting information disclosure, taking the quality standard of FASB and IASC as the reference and unifying our country's actual condition.
第五章提出加大信息披露监管力度是提高会计信息披露质量的最直接、最有效的办法，是证券市场监管的核心内容。
Chapter five tells that the most direct and effective way to improve the quality of accounting information disclosure is to enhance the supervision and regulation.
当前有关会计信息披露质量的研究是我国会计领域的一大热点，而且上市公司对外披露会计信息是其开展工作的重要环节。
The current relevant accounting information disclosure quality research is China's accounting field big news, and listed companies to reease accounting information is the important link of the work.
然后就上市公司会计信息披露质量理论探究，在深入分析了我国上市公司信息披露质量的标准同时构建了我国会计信息质量特征体系。
Then In-depth analysis of Chinese listed companies to disclose information on quality standards at the same time to build Chinese characteristics of the quality of accounting information system.
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.
创业板市场由于其本身高风险、高收益的特点，对会计信息披露的要求比主板市场更为严格与细致，从而对会计信息的质量有着更高的要求。
The Second Board itself has the characteristics of high risks and high profits, so it demands more strictly and carefully regulations for accounting information disclosing than The Main Board does.
证券市场又是各种信息的聚集地，高质量的会计信息披露是证券市场有效运行的基础。
Bond market is also an information aggregation; which bases on the effective working of disclosure of high quality accountant information.
为了进一步规范企业或有事项的会计核算及相关信息的披露 ，提高会计信息质量 ，财政部公布了《企业会计?。
Therefore, the accounting principle "Contingency" has been issued, which can make the record and disclosure of the contingency standard and improve the usefulness for the investor.
为了进一步规范企业或有事项的会计核算及相关信息的披露 ，提高会计信息质量 ，财政部公布了《企业会计?。
Therefore, the accounting principle "Contingency" has been issued, which can make the record and disclosure of the contingency standard and improve the usefulness for the investor.
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