上市公司财务信息披露问题探析

我国上市公司信息披露存在披露不真实、不充分、不及时等问题，其原因主要有公司利益驱动和公司治理结构不舍理等内在原因以及制度不完善、监督不到位和惩处无力度等外部原因。为此，应营造诚实守信的社会氛围、完善公司治理结构、健全法制建设、加大监管和处罚力度，以治理上市公司信息披露违规行为。

Analysis on the Disclosure of Listed Company's Financial Information

There are some problems in the disclosure of the financial information of our country's listed companies such as untrueness, insufficientness, and intimeousness, etc., the main internal causes are the interest-driving of the company, and the irrational structure of company's control, etc., while the external causes are imperfect system, improper supervision, and weak punishment, etc. In order to bring the behavior of violating the regulation of the information disclosure of the listed companies under control, must build the credit atmosphere in the society, improve the company management structure, perfect the legal construction, and strengthen the monitoring and punishing extents, etc.