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论文介绍了国内外主流的资本结构理论，并对我国上市企业的资本结构情况进行了分析。
The thesis introduces domestic and foreign main capital structure theory and analyzes capital structure condition of the listed enterprises in our country.
主要内容包括，介绍全球主要证券交易所的基本情况和相关法规，及上市的流程和合作伙伴。
The main contents cover the introduction of basic information and the relevant regulations of the main stock exchanges worldwide, the procedures for going public and the partners.
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.
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