| 上市公司会计信息披露问题研究 |
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| 引用本文： | 陈锦旗.上市公司会计信息披露问题研究[J].财会通讯,2006(2). |
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| 作者姓名： | 陈锦旗 |
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| 作者单位： | 上海社会科学院 上海200025 |
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| 摘 要： | 上市公司会计信息披露是现代资本市场监管的核心内容。目前我国上市公司会计信息披露,无论是从强制性会计披露还是从自愿性会计信息披露都存在着许多不完善的地方。为了提高我国上市公司会计信息披露的质量,必须加强上市公司的内部治理结构的完善,同时还要改善上市公司的外部治理环境。
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| 关 键 词： | 会计信息披露 强制性会计信息披露 自愿性会计信息披露 公司治理 外部治理环境 |
Research on Accounting Information Disclosure of Listed Firms in China |
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| Chen Jinqi.Research on Accounting Information Disclosure of Listed Firms in China[J].Communication of Finance and Accounting,2006(2). |
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| Authors: | Chen Jinqi |
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| Abstract: | Accounting information disclosure of listed companies plays a core role in the supervision of modern capital market. Nowadays, there exist many deficiencies in Chinese companies' disclosure of accounting information, no matter mandatory or voluntary. Therefore, it is necessary to improve internal governance structure and external circumstances of listed companies in order to enhance the quality of accounting information disclosure. |
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| Keywords: | Accounting Information Disclosure Mandatory Accounting Information Disclosure Voluntary Accounting Information Disclosure Corporate Governance External Governance Circumstances |
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