摘要
在经济活动中 ,信息披露不仅影响着投资者的价值判断和决策 ,同时也会影响到债权人等利害关系者。本文在对上市公司治理信息披露现状分析的基础上 ,提出构建全方位的上市公司治理信息披露监管体系的措施。
In economic activities the information disclosure not only can influence the investor's value judgement and decision but also can influence interest-related persons such as the creditors. Based on the analysis of listed Corporation's information disclosure status quo, this paper comes up with some measures to establish the information disclosure supervision system of the listed corporations.
出处
《现代财经(天津财经大学学报)》
2002年第12期29-32,共4页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics
基金
天津教委资助项目"公司治理会计信息披露问题研究"的阶段性成果之一
项目编号 :2 0 0 110 0 1
关键词
上市公司
公司治理
信息披露
监管体系
Corporation Governance
Information Disclosure
Information Disclosure Supervision