事务所变更的信息披露制度比较与现状分析

近年来,我国上市公司更换会计师事务所的现象逐年增多,这一现象倍受人们的关注。随着我国证券市场审计的发展和不断成熟,完善事务变更的信息披露对投资者和监管部门的决策都具有重要意义。本文首先对中美事务所变更的信息披露制度进行对比,然后对2002年度若干样本公司有关信息披露情况的考察,分析了我国目前此项信息披露的现状与不足,同时还考察了信息披露的相关伴随特征;结论部分,提出了相应披露规范及监管建议。

The regulation of the certificated public ccountant Firm change disclosure and analysis

In recent years,with the constant development of our country ' s s ecurity market the situation of switching The Certificated Public Accountant(CPA)Firm is more popular,this incident has already been concerned by the market supervisal Department,academic circles and even social masses.This article,firstly compares and analyes the regulation of the Certificated Public Accountant Firm change di sclosure between the China and the America,secondly investiates some sample comp any ' s disclosure imformation of Listed Company in ShenZhen Market in2002,at th e same time analyzes the situation and the shorts and accompany recognition of o ur country about massages disclosure,lastly puts forward several measures about disclosure rules and supervisal.