上市公司会计信息披露模式的比较研究

上市公司是证券市场的主要组成要素,其会计信息质量的好坏对证券市场的发展起举足轻重的作用。在证券市场发达的国家,对上市公司的会计信息从披露到监管都作了严格的规范。本文将从证券发达的美国和日本的会计信息披露体系出发,来讨论我国上市公司的会计信息披露模式。

The Comparison of Accounting Information Disclosure Model of Public Companies

Public companies are the main element of the securities market. The qualitative characteristics of public companies' accounting information play an important role on the development of securities market. In the securities markets of developed countries, the disclosure and supervision systems for accounting information of public companies are strictly managed and implemented. From the point of accounting information disclosure system in United States and Japan, this article will discuss the accounting information disclosure model in China.