| 监管导因的信息披露质量研究——基于深交所信息披露质量考评结果分析 |
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| 引用本文： | 黄丹,吴国萍,王晓来.监管导因的信息披露质量研究——基于深交所信息披露质量考评结果分析[J].税务与经济,2012(4):50-53. |
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| 作者姓名： | 黄丹 吴国萍 王晓来 |
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| 作者单位： | 东北师范大学商学院;西北大学公共管理学院 |
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| 基金项目： | 教育部人文社会科学基金项目(项目编号:09YJA630019);吉林省社会科学基金项目(项目编号:2009AW01);吉林省教育厅重点项目(项目编号:0905071) |
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| 摘 要： | 以深交所信息披露质量考评结果为依据,通过2008～2010年吉林省上市公司与全国上市公司信息披露质量的比较,发现吉林省上市公司信息披露质量低于全国水平。究其原因,与外部监管环境宽松和内部监管机构独立性不足有着密不可分的关系。应从加大处罚力度、强化对注册会计师审计质量的"再监督"、明确内部审计机构的组织隶属地位等方面入手加以治理。
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| 关 键 词： | 上市公司 信息披露 质量 监管 |
Study on Information Disclosure Quality for the Reason of Supervision—Based on Analysis of Quality Evaluation of Information Disclosure in Shenzhen Stock Exchange |
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| Huang Dan,Wu Guo-ping,Wang Xiao-lai.Study on Information Disclosure Quality for the Reason of Supervision—Based on Analysis of Quality Evaluation of Information Disclosure in Shenzhen Stock Exchange[J].Taxation and Economy,2012(4):50-53. |
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| Authors: | Huang Dan Wu Guo-ping Wang Xiao-lai |
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| Institution: | 1.School of Business,Northeast Normal University,Changchun 130117,China; 2.School of Public Management,Northwest University,Xi’an 710069,China) |
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| Abstract: | Based on the analysis of quality evaluation of information disclosure in Shenzhen Stock Exchange,this article carries out a comparative research of information disclosure quality between listed companies of Jilin Province and national listed companies from 2008 to 2010.The result reveals that the level of information disclosure quality of listed companies in Jilin Province is lower than the national level.There are several reasons for this case.Firsdy,the external supervision environment is too liberal.Secondly,the internal regulatory body is lack of independence.Therefore,it is crucial to increase penalties,strengthen the re-supervision of CPA audit quality, and make clear the subordination status of internal audit organizations. |
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| Keywords: | listed companies information disclosure quality regulation |
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