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股份制企业的独立法人地位和投资主体多元化的特征,使公司的所有者无权直接参与企业的生产经营活动。这在客观上要求股份制企业的生产经营情况保持一定的透明度。尤其是对于上市公司,其财务应公开已成为各国证券市场管理中的一项重要内容。然而,上市公司(以下简称公司)的财务公开问题在我国毕竟属于一个较新领域。公司在编制其对外财务报告时,除应遵循《企业会计准则》中所规定的原则外,还须遵循什么原则?与《国际会计准则》相比较,我国公开公司财务报告制度中还有哪些不足?相应的,关于公司公开财务报告的审核制度,还有哪些尚需进一步完善?这三个问题即是本文所要探讨的。
The status of an independent legal person in a joint-stock enterprise and the diversified nature of the investment subject make it impossible for the owner of the company to directly participate in the production and business activities of the company. This objectively requires the transparency of the production and operation of joint-stock companies. Especially for listed companies, their financial disclosure has become an important part of the management of securities markets in various countries. However, the issue of financial disclosure of listed companies (hereinafter referred to as companies) is a relatively new area in our country after all. When the company prepares its external financial report, in addition to the principles that should be followed in the “Accounting Standards for Business Enterprises”, what principles must be followed? Compared with the “International Accounting Standards”, what are the deficiencies in China’s public company financial reporting system? Correspondingly, on the company’s auditing system for public financial reporting, what else needs to be further improved? These three issues are what this article will explore.