摘要
本文旨在比较分析中美上市公司年度报告披露准则,为我国修订年报准则提出建议。本文首先比较分析了中美年报准则要求披露的项目内容及其特点,在此基础上,结合我国年报披露中存在的问题,建议在修订年报准则时借鉴美国制订年报准则的经验,并提出了几点具体改进措施。
A comparative study is conducted of American ＆ Chinese listed companies in disclosure principles in terms of disclosure items, characteristics. Given the problems existing in corporate disclosure in China, it is advised that American disclosure principles be used for reference in advising Chinese principles. Details suggestion is given for improvement.
出处
《证券市场导报》
北大核心
2005年第11期40-43,共4页
Securities Market Herald
关键词
美国年报准则
信息披露
上市公司管理
American disclosure principles for annual corporate results
Corporate release
listed companies management
