摘要
在我国现阶段,提高上市公司会计信息披露质量依然非常重要和迫切,必须结合我国实际,健全以政府部门为主导的会计信息披露监管机制,使政府监管最终走向适度监管的目标。本文通过对我国监管机制的考察,探析上市公司会计信息披露的政府监管问题及其成因,最终提出相应的改进对策及建议。
At present in China, it is very important and urgent to improve the disclosure level of listed companies＇ accounting information . We need to consummate the supervisory system which is charged by the government, combining with the actual circumstances of China. It will make the government＇s supervisal walk up to the aim of moderate supervisal finally. Through seeing about our country＇s supervisory system, this article analyses the problem, the government＇s supervisal to the disclosure of listed companies＇ accounting information, at the same time finds the reasons, and lastly gives some relative countermeasures and advices.
出处
《中央财经大学学报》
CSSCI
北大核心
2007年第8期52-56,共5页
Journal of Central University of Finance & Economics
关键词
政府监管
会计信息披露
监管机制
上市公司
Government＇s supervisal Disclosure of accounting information Supervisory system Listed companies
