论完善上市公司会计信息披露的管理——基于新会计准则等法规实施的背景

基于新会计准则等法规实施的背景,本文通过对中美上市公司会计信息披露的监管制度体系、指导规范与会计信息披露质量责任等内容进行分析研究,认为应从建立有效的公司内部制衡机制、加大培育机构投资者、增强个人责任的执法力度等方面入手,逐步完善上市公司信息披露制度,促进我国证券市场的健康发展。

On perfecting listed company accounting information disclosure''''s management——based on the background of new accounting law''''s application

Based on new laws ®ulations implementing such as new enterprise accounting standards etc,this paper studied and analyzed accounting information disclosure control and surveillance system,accounting information regulation and responsibilities of accounting information disclosure quality for Sino-American listed companies,the conclusion shows that it is needed to gradually perfect listed company information disclosure system by effectively establishing company interior counterbalance mechanism,increasing the number of institutional investor and enforcement power of personal responsibility etc so as to promote the stock market developing healthily.