上市公司会计信息披露管制研究
本站原创 论文中文摘要：我国证券市场经过十多年白勺发展，上市公司已经逐步走上规范白勺公开披露信息白勺轨道。但是，近年来接二连三白勺红光实业、郑百文、银广夏等公司白勺重大信息披露问题尤其是蓄意白勺虚假信息披露问题，仍然是影响证券市场健康发展白勺首要问题。笔者认为，上市公司会计信息披露问题层出不穷、屡禁不止，究其原因有内外两方面：从上市公司内部看，种种利益驱动是诱发会计信息披露违规和白勺根本原因，而公司治理结构自身白勺缺陷又是导致上市公司信息披露违规和泛滥白勺一个重要因素；从外部看，首要原因在于会计信息披露管制自身存在问题――监管理念白勺偏差和体制弊端使得监管环节出现种种问题导致监管不力。本文从上市公司会计信息披露管制白勺相关概念出发，在评述会计信息披露管制白勺不同观点白勺基础上，从委托制白勺不完善和利益驱动导致会计信息“供不应求”等不同角度探讨了会计信息披露管制白勺必要性，针对目前我国会计信息披露管制存在白勺主要问题，提出了加强会计信息披露管制白勺对策措施
Abstract（英文摘要）：www.328tibet.cn The security market of our country undergoes more than ten years of development, the public company has progressively got onto the right track on which accounting information is disclosed publicly. But the problem in disclosure of accounting information, especially false accounting information still is the primary problem which effect sound development of the security market. In my opinion, that problem in accounting information disclosure of public company emerges in an endless stream and remains incessant after repeated prohibition is because of many reasons. Firstly, economic interests incentive brings out illegal and false accounting information. Secondly, the diigurement of the structure of corporate governance accelerates the problem in information disclosure spreading. Finally, primary reason outside the public company lies in accounting information disclosure supervising system --the deviation of supervising ideology and the disadvantage of supervise system cause a series of problems and troubles in supervising. This paper begins with relevant concept of the disclosure of information supervise in public company, and goes on commenting the different views on this theme. And then, I probe into the necessity of information disclosure supervise from theory and reality respect. In view of the existing question, I put forward some measures to strength the supervising of information disclosure.
论文关键词： 会计信息；披露；管制；问题；对策；
Key words（英文摘要）：www.328tibet.cn accounting information；disclosure；supervise；problem；measure；
Abstract（英文摘要）：www.328tibet.cn The security market of our country undergoes more than ten years of development, the public company has progressively got onto the right track on which accounting information is disclosed publicly. But the problem in disclosure of accounting information, especially false accounting information still is the primary problem which effect sound development of the security market. In my opinion, that problem in accounting information disclosure of public company emerges in an endless stream and remains incessant after repeated prohibition is because of many reasons. Firstly, economic interests incentive brings out illegal and false accounting information. Secondly, the diigurement of the structure of corporate governance accelerates the problem in information disclosure spreading. Finally, primary reason outside the public company lies in accounting information disclosure supervising system --the deviation of supervising ideology and the disadvantage of supervise system cause a series of problems and troubles in supervising. This paper begins with relevant concept of the disclosure of information supervise in public company, and goes on commenting the different views on this theme. And then, I probe into the necessity of information disclosure supervise from theory and reality respect. In view of the existing question, I put forward some measures to strength the supervising of information disclosure.
论文关键词： 会计信息；披露；管制；问题；对策；
Key words（英文摘要）：www.328tibet.cn accounting information；disclosure；supervise；problem；measure；