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要建立一个系统完善的会计信息披露制度目前还很难做到,需要会计信息系统的各方共同努力。将加强诚信教育与完善会计信息披露制度并举,德治与法治双管齐下,完善外部监督与上市公司内...
要建立一个系统完善的会计信息披露制度目前还很难做到,需要会计信息系统的各方共同努力。将加强诚信教育与完善会计信息披露制度并举,德治与法治双管齐下,完善外部监督与上市公司内部治理结构相结合,完善上市公司会计信息披露宏观治理和财务报告微观结构改进相配套,尤其是切实执行新会计准则和审计准则有关规定,才能有效的提高会计信息披露质量,促进证券市场健康良性运转和经济社会的良性健康发展。随着我国资本市场迭连出现一系列会计造假事件,如蓝田股份的欺诈、银广厦的虚幻神话、加之美国“安然”公司丑闻,虚假不实或重大遗漏的信息泛滥成灾、屡禁不止,上市公司优劣难判,广大投资者及其他信息使用者难以做出合理的经济决策,绝大多数理性的投资者将因丧失信心而退出市场,而那些绩优公司亦将因“怀才不遇”而另觅筹资途径。
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To establish a perfect system of the disclosure system of accounting information is still very difficult, need the joint efforts of all parties concerned in accounting information system. Will strengthen the integrity of education and the perfection of accounting information disclosure system of rule of virtue and law simultaneously, work along both lines, improve the external supervision and internal governance structure in listed companies of the combination, perfecting listed company accounting information disclosure and macroscopical management and financial reporting microstructure improved match, especially the practical implementation of the new accounting standards and auditing standards, can effectively improve the accounting information disclosure quality, promote the healthy operation of the securities market and the healthy development of economic society. With the development of China's capital market successive to appear a series of accounting fraud cases, such as the Lantian stock fraud, silver Guangsha fiction, together with the United States" Enron" corporate scandals, false or major omission in the information disaster caused by flooding water, ban repeatedly more than, a listed company or difficult to judge, the majority of investors and other users of information to make a reasonable economic decision making, the vast majority of rational investors will lose confidence and withdraw from the market, while those blue-chip companies will also be due to" be frustrated for all one's talent" and seek other financing way.
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