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本文从剩余控制权视角对表外披露进行解读:从信息生产和提供来看,经营者会计信息的剩余控制权更多地体现在表外披露信息上;从市场监管来看,表外披露规定体现了各国证券监管机构对证券市场的剩余监管权。这对理解现行财务报告模式及其发展有重要的意义。
This article from the perspective of the remaining control of the disclosure of off-balance sheet disclosure: From the information production and provision point of view, the operator’s accounting information remaining control more reflected in the disclosure of off-balance sheet information; from the market supervision point of view, Reflects the securities regulators in various countries the right to monitor the stock market. This is of great significance for understanding the current financial reporting model and its development.