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中国特殊的背景以及处于转轨经济的现实决定了中国的上市公司信息披露管制具有特殊性和复杂性。中国信息披露管制的特征表现为“相互独立型”管制模式、会计准则的“政治契约”性质。其主要问题体现在会计准则运行的社会成本很高、准则制订过程中公开性不足及审计服务质量低下等。要改进中国信息披露管制机制,必须完善信息披露管制的框架构建及加强相关的制度建设。
The special background of China and the fact that it is in a transitional economy determine the particularity and complexity of information disclosure regulation of listed companies in China. The characteristics of China’s information disclosure regulation are manifested as the “independent” regulatory model and the “political contract” nature of accounting standards. The main problems lie in the high social costs of operating accounting standards, the lack of openness in the process of formulating standards and the low quality of audit services. To improve China’s information disclosure control mechanism, we must improve the framework of information disclosure control and strengthen the related system construction.