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本文在反思现有披露制度缺陷的基础上提出建立一个更能体现证券市场信息公开原则,基于信息税的强制性、有偿性的财务信息披露模式,以达到明确财务信息披露责任主体和塑造有效财务信息需求主体,以及完善政府有关部门在会计准则等公共信息产品等方面的供给服务,并改善注册会计师执业中的独立性等对策目标。
This paper, on the basis of reviewing the defects of the existing disclosure system, proposes to establish a compulsory and compensatory financial information disclosure model which can better reflect the principle of information disclosure in the securities market and information tax, so as to reach the goal of clarifying the responsibility of financial information disclosure and shaping the effective financial Information needs of the main body, and improve the government departments in the accounting standards and other public information products and other aspects of the supply of services, and to improve the independence of CPA practice and other countermeasures.