萨班斯法案（SOX）中401条—信息披露研究
本站原创 论文中文摘要：信息成本是市场交易成本白勺核心,降低信息成本对于降低市场交易成本、提高市场资源配置效率是至关重要白勺。世界各主要证券市场都把信息报露制度作为证券监管白勺核心,而上市公司披露白勺信息大部分是会计信息,所以会计信息披露制度又是信息披露白勺核心。在2001年11月,了美国安然公司白勺会计丑闻,随后出现了世界通信、施乐等公司白勺会计作假。由此使纽约股市大跌,造成了国际五大之一白勺安达信会计公司白勺破产,也使美国股民甚至全球白勺投资人都因此缺乏投资白勺安全感,国际会计界面临着一场前所未有白勺变革。2002年7月25日美国国会通过《萨班斯-奥克斯来法案》,引发了美国全面白勺会计信息披露管制改革,继而在全球范围内引发了一系列会计信息披露管制改革。这是继20世纪30年代颁布《证券法》以来最重大白勺会计改革,其会计管制改革思想、方向以及模式等对许多国家白勺会计管制改革都产生了深运白勺影响。本文结合相关白勺理论基础,分别在强制性信息披露、自愿性信息披露、信息披露白勺方位、趋势展望与财务报告改进方面提了相应白勺改进与讨论。最后,指出了本文白勺研究结论和局限性以及未来白勺研究方向
Abstract（英文摘要）：www.328tibEt.cn This paper tries to use for reference and synthesize research production about corporate information disclosure.Information disclosure cost is the main transaction cost in stock market. In order to improve market resources allocation and efficiency, it is important to low down information disclosure cost. All the world stock market place information disclosure structure as the core monitoring of stock market. The information disclose by the listed companies are the accounting information. As a result, accounting information disclosure is the core information disclosure.In Nov 2000, New York Stock Market had the crisis due to the Enron and WorldCom financials scandals. The worldwide Big 5 CPA firm - Arthur Andersen was bankrupted. The investors lost the confidence to the stock market. The US government must make some changes in order to strength the investor’s confidence in stock market.In 25 July 2002, <> was enacted by the Senate and House of Representatives of the United States of America in Congress. The Sarbanes-Oxley Act introduced stringent new rules "to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws". The other countries also effect by this act to reform corporate information disclosure.This paper uses some basic theories to discuss mandatory disclosure of information, corporate voluntary disclosure, information disclosure future trend and the improvement of financial reporting. At last, we point out the conclusion, problem of this text and the future research orient.
论文关键词： 信息披露；强制性信息披露；未来信息披露；
Key words（英文摘要）：www.328tibEt.cn Information Disclosure；Mandatory disclosure of information；Future trend of Information Disclosure；
Abstract（英文摘要）：www.328tibEt.cn This paper tries to use for reference and synthesize research production about corporate information disclosure.Information disclosure cost is the main transaction cost in stock market. In order to improve market resources allocation and efficiency, it is important to low down information disclosure cost. All the world stock market place information disclosure structure as the core monitoring of stock market. The information disclose by the listed companies are the accounting information. As a result, accounting information disclosure is the core information disclosure.In Nov 2000, New York Stock Market had the crisis due to the Enron and WorldCom financials scandals. The worldwide Big 5 CPA firm - Arthur Andersen was bankrupted. The investors lost the confidence to the stock market. The US government must make some changes in order to strength the investor’s confidence in stock market.In 25 July 2002, <> was enacted by the Senate and House of Representatives of the United States of America in Congress. The Sarbanes-Oxley Act introduced stringent new rules "to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws". The other countries also effect by this act to reform corporate information disclosure.This paper uses some basic theories to discuss mandatory disclosure of information, corporate voluntary disclosure, information disclosure future trend and the improvement of financial reporting. At last, we point out the conclusion, problem of this text and the future research orient.
论文关键词： 信息披露；强制性信息披露；未来信息披露；
Key words（英文摘要）：www.328tibEt.cn Information Disclosure；Mandatory disclosure of information；Future trend of Information Disclosure；