| 公平信息披露：比较与借鉴 |
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| 引用本文： | 靳光辉.公平信息披露：比较与借鉴[J].兰州商学院学报,2008,24(4):101-105. |
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| 作者姓名： | 靳光辉 |
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| 作者单位： | 兰州商学院,会计学院,甘肃,兰州,730020 |
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| 摘 要： | 本文分别从公平披露规则的缘起、公平披露的内容及其规则的出台对相关利益者的影响三个方面，对中美两国公平信息披露规则进行了比较，以期对我国公平披露规则的完善及其在实践中更好的实施作以借鉴。
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| 关 键 词： | 上市公司 信息披露 公平披露规则 |
Fairness Information Disclosure: Comparison and Reference |
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| JIN Guang-hui.Fairness Information Disclosure: Comparison and Reference[J].Journal of Lanzhou Commercial College,2008,24(4):101-105. |
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| Authors: | JIN Guang-hui |
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| Institution: | JIN Guang-hui(School of Accounting,Lanzhou Commercial College,Lanzhou 730020,China) |
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| Abstract: | The paper makes a comparison between America and China in fairness disclosure principle from three aspects,which are the origin,the content and the effects to the related parties,and points out some shortness in fairness disclosure principle of our country to improve. |
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| Keywords: | list company information disclosure fairness disclosure principle |
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