Question

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多层次会计信息披露初探
摘要：随着近几年不断出现的上市公司舞弊案，揭露了会计信息披露的重要性，也说明随着经济的发展，人们对于会计信息的需求也在不断增加。充分的会计信息披露对于会计行业的监管、企业的发展、市场的有效运作经济的稳定发展都有不可替代的作用。所以规范调整会计信息披露行为十分必要。本文研究了多层次会计信息披露的含义和具体内容和体系建立的必要性，通过对比我国和德国等发达国家的多层次会计信息披露制度体系，从中吸取经验教训，结合我国的国情，借鉴发达国家的信息披露制度，探讨如何用多层次会计信息披露的解决存在的问题，规范会计信息披露的行为，增强会计信息的全面性、可用性、可比性、及时性等。
关键词：多层次 会计信息 披露 展望

Answer 1

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