摘要
从证券市场的角度界定了会计监管概念,并认为会计信息的经济学属性使会计监管成为必然。会计信息的公共物品性、垄断性、外部性和不对称性可能使上市公司违规披露信息,从而损害投资者利益,干扰证券市场秩序,导致证券市场失灵。为此,证监会等监管部门需采取强制性手段进行会计监管,保证上市公司向市场提供真实、准确、全面、及时的信息。
From the perspective of security market,this thesis defines the concept of accounting regulation,considering that the economics nature of accounting information makes regulation necessary.The public good,monopoly,externalities and asymmetry may lead the violation disclosure of the listed companies,which in turn can harm the interest of investors,interfere the order of security market and result in failure of security market.In this regard,the SFC and other regulatory authorities are requested to use coercive means to ensure that the listed companies provide true,accurate,comprehensive and timely information to the security market.
出处
《长春大学学报》
2010年第11期19-21,共3页
Journal of Changchun University
基金
吉林省教育厅重点项目( 0905071)
