| 上市公司会计信息披露监管面临的挑战 |
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| 引用本文： | 贾蕊.上市公司会计信息披露监管面临的挑战[J].山东商业职业技术学院学报,2008,8(6):23-26. |
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| 作者姓名： | 贾蕊 |
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| 作者单位： | 山东证监局,山东,济南,230011 |
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| 摘 要： | 上市公司是证券市场存在和健康发展的基石，我国上市公司会计信息披露规范与否，势必影响到我国证券市场能否健康、顺利发展。从监管角度而言，对上市公司会计信息披露的监管应该是证券监管的重中之重。主要讨论了我国证券市场在全流通时代、创业板即将建立、新会计准则全面实行的新形势下，上市公司信息披露的特点及对会计信息披露监管面临的挑战。提出在新的形势和挑战下，加强上市公司会计信息披露监管的对策。
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| 关 键 词： | 上市公司 会计信息披露 监管 挑战 |
Challenge on Regulation of Accounting Information Disclosure of Listed Company |
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| JIA Rui.Challenge on Regulation of Accounting Information Disclosure of Listed Company[J].Journal of Shandong Institute of Commerce and Technology,2008,8(6):23-26. |
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| Authors: | JIA Rui |
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| Institution: | JIA Rui (Sh,ong Securities Regulatory Bureau,Jinan 250011,China) |
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| Abstract: | Listed company is the foundation stone of stock market.Whether the accounting information of listed company is properly disclosed will influence the healthy and smooth develop of Chinese stock market.As far as the perspective of regulation,it should be the core content of securities regulation to accounting information disclosure of listed company.In recent years,domestic stock market has developed rapidly,now it faces the wholly new situation because of Entire Circulation Times coming,Growth Enterprise Mar... |
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| Keywords: | listed company accounting information disclosure regulation challenge |
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