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本文运用比较分析的方法,对美国、英国、德国、日本、新加坡、中国香港(地区)上市公司自愿性会计信息披露现状进行分析,总结出当前主要国家上市公司自愿性会计信息披露的内容,认为影响其披露程度的关键因素是公司治理模式和相关制度政策的引导。最后提出完善我国上市公司自愿性会计信息披露的主要对策,即完善我国上市公司自愿性会计信息披露制度;建立上市公司自愿性会计信息披露激励约束机制;创建多层次的自愿性会计信息披露方式。
This article analyzes the status quo of voluntary accounting information disclosure of the listed companies in the United States, Britain, Germany, Japan, Singapore and Hong Kong (China) by means of comparative analysis and concludes the contents of the voluntary accounting information disclosure of the listed companies in major countries at present, The key factors influencing the degree of disclosure are the guidance of the corporate governance model and the related institutional policies. At last, it puts forward the main countermeasures to improve the voluntary accounting information disclosure of listed companies in our country, that is, perfecting the system of voluntary accounting information disclosure of listed companies in our country, establishing the incentive and restraint mechanism of voluntary accounting information disclosure of listed companies, and creating a multi-level voluntary accounting information disclosure system.