上市公司披露会计师事务所报酬的实证分析

2001年证监会首次要求上市公司在年报中披露支付会计师事务所报酬情况这一信息,该项规定既便于考察事务所的独立性,又便于考察上市公司治理结构,使上市公司信息披露迈进一个台阶。这里拟从2001年年报出发,对首次披露会计师事务所报酬进行实证分析,并探讨产生这一现状的深层原因。

Empirical Analysis on the Disclosure of Payment to Accounting Firms in Listed Companies

In 2001 Chinese SEC requires listed companies to disclose payments to accounting firms in yearly statements. This requirement reviews not only the independence of accounting firms, but also corporate governance of listed companies. This paper begins with the 2001 yearly financial statement, analyzes disclosure of payments to accounting firm, probes the deep causes of current situation and makes some relative suggestions.