试论上市公司自愿性会计信息披露现状及对策

发布时间：2017-12-28 14:06

本文关键词：试论上市公司自愿性会计信息披露现状及对策　出处：《商业经济》2016年09期 　论文类型：期刊论文

【摘要】：随着经济全球化步伐的加快,我国的融资范围日益扩大,上市公司的融资范围已经突破了地域的限制,不仅仅满足于国内市场,早已不只是局限在国内,已经开始向国外拓展。就这种形式而言,管理层如果继续采用先前强制性披露的会计信息,显然无法适应时代发展的步伐,亦无法进一步满足投资者的要求,因此越来越多的上市公司开始披露一些自愿性的会计信息。我国证券市场发展还相当的不完善,有许多的制度还没有制定。所以,我国应借助国外一些公司在自愿性地披露会计信息上获得的成功的经验来完善我国的资本市场。且自愿性地披露会计信息可以促进我国经济更快更好地向前发展,同时能够培育我国的资本市场上有效的会计信息。
[Abstract]:With the acceleration of economic globalization, the scope of financing in China is expanding. The scope of financing of listed companies has broken through the geographical constraints, not only satisfied with the domestic market, but has already been expanding abroad. In this form, if management continues to adopt the previously mandatory disclosure of accounting information, it is obviously unable to adapt to the pace of the development of the times, nor can it further meet the needs of investors. Therefore, more and more listed companies begin to disclose some voluntary accounting information. The development of China's securities market is still rather imperfect, and many systems have not been formulated yet. Therefore, China should use the successful experience gained by some foreign companies to voluntarily disclose the accounting information to improve the capital market of our country. And voluntary disclosure of accounting information can help our economy develop faster and better, and at the same time, cultivate effective accounting information in China's capital market.
【作者单位】：渤海大学;
【分类号】：F275;F832.51
【正文快照】： 由于经济全球化,国内外的学者们越来越看重披露的自愿性的会计信息,且这种自愿性披露的会计信息是强制性披露的会计信息很重要的一个补充。我国的经济情况日趋稳定,资本市场亦日渐成熟,这就为会计信息的自愿性披露提出了更高的要求,同时将对其的发展提上日程,同时也得到更多人

【相似文献】