我国上市公司会计信息披露外部监管浅议

一、会计信息披露外部监管概述上市公司会计信息披露外部监管,是指上市公司以外的机构或个人以提高会计信息披露质量为宗旨,根据相关的法律法规,通过法律、经济和行政等手段对上市公司的会计信息披露问题进行干预和指导,以求最终实现市场的公平和效率的一种行为。而一般而言,实施会计信息披露外部监管的主体可以大致分为三     

试析我国会计信息监管问题

会计信息监管是指政府及其它有关部门为提高会计信息质量,依照有关的法律法规和规章,通过法律或行政等手段对企业的会计行为所进行的干预和引导。但是从我国目前的情况来看,我国现行会计信息监管体系和监管过程中存在着诸多问题,这严重影响了会计信息监管的质量。因此,加强会计信息监管已经成为政府和有关部门的共识。     

基层行政事业单位会计信息失真的原因及对策

会计信息失真是困扰会计界多年的问题,它的主要表现是会计信息不实和会计信息造假。本文分析了基层行政事业单位会计信息失真的表现,产生的原因并提出了改进措施。     

我国上市公司会计信息披露监管状况分析

当前,我国上市公司会计信息披露监管存在着不能及时发现问题,处罚不力以及行政干预过多等现象,产生这些现象的原因主要是监管根本目标错位,现有的法律中缺乏合适的诉讼机制,监管力量薄弱和中介机构功能错位。     

加强证券市场会计监管的几点建议

近年来 ,我国上市公司会计造假事件频频曝光后 ,上市公司会计监管问题已经引起了社会各界的广泛关注 ,要求加强会计监管的呼声日益高涨。本文试就加强证券市场会计监管作初步探讨。会计监管是以解决证券市场会计信息披露为目的 ,政府机构和中介组织依照法律和规章 ,通过法律、经济、行政手段 ,对各类市场主体会计行为进行的引导、干预和管制。为了使报表使用者获取更多信息 ,各国证券监管部门都对上市公司会计信息的充分披露作了相应规定。然而 ,不论会计信息披露多么细致 ,只要公司管理层“管理”盈利动机始终存在 ,为获取超额管理报酬 ,通…     

乌海市海南区巴音陶亥乡实施“零户统管”的调查

加强乡镇行政事业单位财务管理，既是兴财之道，也是立乡之本。针对乡镇财政监管乏力，乡镇行政事业单位财务管理薄弱和会计信息失真的情况，乌海市海南区巴音陶亥乡从2000年开始对行政事业单位实施“零户统管”的办法，成效显。     

"后审批时代"的企业发展

《中华人民共和国行政许可法》(以下简称《行政许可法》)是一部调节政府治理行为的法律。这部世界上独一无二的法律,堪称构筑未来商业社会的法律基石之一。 这部法律于2004年7月1日正式实施。尽管行政审批的惯性不可能在一天之内销声匿迹,但有一点可以肯定:行政管理已步入“后审批时代”,那种“重审批轻监管”、“以审批代监管”的传统的行政资源配置方式不仅不合时宜,而且不合法。毋庸置疑,在新的法律环境     

加强会计诚信建设之我见

2003年财政部开展了对部分企业2002年度会计信息质量的检查工作.共查出152户企业资产不实85.88亿元,所有者权益不实41.38亿元,利润不实28.72亿元.会计信息失真的表现形式多种多样,最突出的表现是虚假发票,其次是虚假会计报表,再次是私设"小金库"等问题.从表面上看会计造假的根源是会计法律制度的缺陷和职业道德的沦丧,但事实上有其复杂的深层次的原因.本文就造成会计信息失真的原因以及如何治理会计造假,重树行业诚信,谈一些个人的看法.     

浅析上市公司会计信息披露的法律监管

随着经济的发展,上市公司的会计信息披露对于建立完善的法律监督体系提出了更高的要求。本文先简述了我国上市公司会计信息披露存在的问题,然后分析了我国上市公司会计信息披露法律监管制度的现状及问题,最后就我国法律监管体系的完善提出了可行的法律建议。     

有效安全监管 需要科学管理体制

正科学的产品安全监管体制,是国家为有效维护公众在产品消费、使用中的安全和利益而设立的组织机构和相应法律制度。"他山之石,可以攻玉。"研究欧美各国产品安全监管的特点,有几点最为显著:一是现有产品安全类法律的出台和实施,都以消费品安全法律为核心,以其他涉及产品安全的专门法律为组成部分,形成互为补充、相互衔接的法律体系和相应的行政监管体制,并根据产     

房地产市场:加强规制还是放松规制——基于规制经济学的视角

国家出台的相关政策并没有对房地产市场起到稳定作用.究竞房地产市场是应该加强规制还是放松规制?论文首先对房地产产品特性和房地产市场结构进行分析,再从规制经济学的角度探讨政府加强规制和放松规制的原因,最后得出房地产市场如何规制的对策.     

自愿性信息披露监管问题研究——基于我国上市公司自愿性披露的分析

自愿性信息披露是企业的自发行为,是否需要接受监管以及如何监管,理论界和实务界的认识存在分歧。本文通过对企业自愿披露给企业和社会带来的影响进行分析,认为对企业自发披露行为进行规范很有必要,且披露的内容、数量、质量等都有待规范,但也必须考虑监管带来的双面影响,既要鼓励积极披露也要注意企业的投机行为,只有这样才能使自愿性披露发挥应有的作用。     

Integrated financial supervision: Which model?

Integrated agencies supervising banks, nonbank financial institutions, and securities markets have been gaining popularity around the globe. Using a unique data set on compliance with international standards in 84 countries, we find that greater supervisory integration is associated with higher quality of insurance and securities supervision and greater consistency of supervision across sectors. Within the different forms of integration, we find some support for the “twin peaks” model that integrates supervision across sectors but separates business conduct and prudential supervision. We also find that whether supervision is located inside or outside the central bank has no significant relation to supervisory quality.     

Adherence to environmental law: the strategic complementarities of compliance decisions

In this paper we address why firms comply with environmental regulations when enforcement is weak by suggesting that firms choose their level of environmental compliance strategically. Our theoretical model shows that compliance decisions among firms are strategic complements—increased compliance by one firm will positively influence the compliance rate of its rival. In our empirical analysis we find that the compliance rates of other regulated entities have a positive and significant effect on a regulated source's compliance behavior in three of our four heavily regulated industries. If compliance decisions are strategic complements, this may partially explain high compliance rates in the presence of limited regulatory pressure.     

MARKET MANIPULATION: A SURVEY

Abstract Despite the significant attention that market manipulation has received in recent years many aspects of it are poorly understood. This article identifies from the theoretical and empirical literature what we do and do not know about market manipulation, and suggests directions for future research. We know that manipulation is possible and that it occurs in a wide variety of markets and circumstances. In contrast, we know little about how often manipulation occurs, its effects and how it responds to regulation. Suggested approaches for future research on these issues include: (1) collecting more comprehensive data sets of manipulation cases; (2) using detection controlled estimation methods to overcome sample selection and partial observability problems and (3) conducting controlled experiments. This article also constructs a novel and broad taxonomy of the different types of market manipulation and discusses approaches to defining manipulation.     

Externalities, efficiency, regulation, and productivity growth in the U.S. electric utility industry

This paper examines the decomposition of total factor productivity growth for firms subject to regulation, given the production of a bad output. The production of good and bad outputs provides benefits and costs to society. Corporate socially responsible firms recognize the cost to society of producing the bad output. The paper separates the production technology and regulation effects from both the scale and technical change components. The paper also examines the measurement and decomposition of productivity growth when not accounting for production of the bad output. Using a 1992–2000 panel of 34 U.S. investor-owned electric utilities, results indicate that improvements in the scale, efficiency change, and technical change components contributed to positive growth. Not accounting for production of the bad output led to, on average, an overestimation of both the rate of productivity growth, and the contributions of scale economies and technical change to changes in productivity growth.

会计监管国际发展趋势及其借鉴

国际证券委员会等国际组织协调活动的加强,对会计监管科学认识的不断清晰,导致会计监管的英美模式和德法模式的相互靠拢。本文认为,我国会计监管的优化,关键是调整方向和规范政府行为。     

刍论会计信息失真的表现、成因及其治理

随着我国市场经济体制改革的深化,会计信息失真问题已成为经济发展的顽症。如何解决会计信息失真是会计理论工作者和会计实务工作者的重要课题。本文试图通过分析会计信息失真表现形式和会计信息失真成因,探讨治理会计信息失真的对策。     

融资优序与行业管制——兼析中国上市公司“异常融资优序”现象

企业融资先通过内部资金进行,然后再通过银行借款或发行低风险的债券,最后才采用股票,这种融资的“先后顺序”是企业出于降低融资成本和防止剩余利润被分享所做出的理性选择,这就是融资优序理论。本文认为,寡头竞争所形成的行业进入壁垒为优序融资的实现提供了必须的市场环境,其资金使用方式能够优化资源配置,提高资金的使用效率。融资优序理论在发达市场经济国家得到了实践的验证,但在我国上市公司中却存在“异常融资优序”(Abnormal pccking Order)现象,即外部资金优于内部资金,外部资金中股权融资优于债权融资。其原因在于,中国市场经济不太完善,缺乏通过寡头竞争自发形成的行业进入壁垒。本文认为只有采取行业管制手段,设置一定的行业进入壁垒,才能实现优序融资,从而达到优化资源配置的目的。     

Diversity in the regulation of Islamic Financial Institutions

More than 200 Islamic Financial Institutions (IFIs) are reported to have total combined assets in excess of US$ 200 billion with an annual growth rate estimated between 10 and 15%. The regulatory regime governing IFIs varies across countries. International organizations have been established to set standards that would strengthen and eventually harmonize prudential regulations as they apply to IFIs. The paper contributes to the discussion on the nature of the prudential standards to be developed. It clarifies risks IFIs are exposed to and the type of regulation that would help to manage them. It considers that the industry is still evolving with an anticipated convergence of the practice of Islamic financial intermediation with its conceptual foundations. Accordingly, the paper contrasts the risks and regulation that would be needed in the case of Islamic financial intermediation operating according to core principles and current practice. Implications for approaches to capital adequacy, licensing requirements and reliance on market discipline are outlined. The paper suggests an organization of the industry that would allow it to develop in compliance with its principles and prudent risk management and to facilitate its regulation.