财务预测信息披露多层次管制探讨

在实施新准则的背景下,如何通过有效的财务预测信息披露管制提高财务预测信息的质量,是个非常值得研究的论题.本文从法律经济学的角度,详细分析了司法管制、公共管制和自律性管制这三个层次管制的特点,认为目前司法管制门槛过高、法律阻吓不充分是导致当前财务预测信息管制失灵的重要原因之一;而公共管制效率不高、自律性管制力度太弱也是其中的重要原因.为加强对财务预测信息的管制,我们应当结合财务预测信息的特点,不断加强相关法律法规特别是民事责任方面的法规建设,加强财务预测信息披露制度建设,明确各层次管制主体的责任,充分发挥各层次管制的制度优势,努力提高各层次管制的协调性.

An Investigation of Multi-layer Management of the Disclosure of the Financial Forecast Information

Given the new code of accounting I,how to improve the quality of financial forecast information through using effective management of the disclosure of the financial forecast information is a worthwhile research topic.This paper examines the characteristics of three layers of management: judicial regulation,public supervision,and self-discipline from the perspective of forensic economics and holds this view that all three layers are less effective than they should be.Therefore,we need to improve the management of the three layers of management to guarantee the quality of the management of t the finical forecast information.