全流通下的财务报告与信息披露

我国资本市场股权分置改革基本完成。这就要求上市公司在全流通后的财务报告及信息披露将更为完善。本文分析了目前我国上市公司的财务报告及信息披露存在的问题,对规范上市公司会计信息披露提出了对策:上市公司不仅需要提供公司的财务信息,而且需要提供公司治理、内部控制、风险控制、社会责任等相关情况,并从企业内部监管、法律监管、社会监管等方面规范上市公司的会计信息披露。

Under entire circulation financial report and information disclosure

China's Securities Supervisory Association president still the forint in 2006 year's end explicitly pointed out that,Our country capital market stockholder's rights minute sets at the reform to complete basically. This request to be listed's will be more perfect after entire circulation financial report and the information disclosure,the financial report and the information disclosed the quality will relate the general investors and even other information need department's vital interest directly. This article has analyzed the present Our country To be listed's financial report and the information disclosure existence question,to the standard to be listed accounting information disclosed proposed the countermeasure: Not only to be listed needs to provide the company the financial information,moreover needs to provide the company to govern,correlation situations and so on internal control,risk control,social responsibility,and from enterprise aspect standard to be listed's and so on interior supervising and managing,legal supervising and managing,social supervising and managing accounting information disclosure.