论文部分内容阅读
信息披露系统在整个财务系统中处于核算层中的会计核算信息系统部分。会计信息披露是指企业将直接或间接地影响到使用者决策的重要会计信息以公开报告的形式提供给信息使用者。无论在国内还是国际资本市场,上市公司的信息披露可分为两大类:其一是以财务报告为核心内容的定期报告,如中报、年报;其二是重大事项的临时公告,也称为非定期报告1。上市公司会计信息披露规范始于1993年证监会出台的《公开发
The information disclosure system is in the accounting information system part of the accounting layer throughout the financial system. Accounting information disclosure refers to the enterprise will directly or indirectly affect the decision-making of important accounting information to the public in the form of information to users. Both domestic and international capital markets, information disclosure of listed companies can be divided into two categories: one is regular reports with financial reports as the core content, such as mid-year report and annual report; the other is an interim announcement of major issues, also known as Non-periodic report 1. Listed companies accounting information disclosure norms began in 1993, the SFC issued "public