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上市公司披露会计信息是证券市场存在和发展的基础。本文结合我国现行的监管机构和监管法规,提出了改善上市公司对外担保会计信息披露监管的建议,如加大对违规披露担保信息上市公司的惩罚、建立和完善上市公司虚假陈述民事损害赔偿制度、提高监督机构工作人员的监督工作能力、加大对监管机构惩罚力度等。
Disclosure of accounting information by listed companies is the basis for the existence and development of securities market. This paper, combined with the current regulatory agencies and regulatory laws in our country, put forward some suggestions to improve the supervision of listed companies’ external accounting information disclosure, such as increasing penalties for listed companies that violate the disclosure and guarantee information, establishing and perfecting the compensation system for civil damages of listed companies, Improve the supervisory work of staff supervision capacity, increase the penalties for regulatory agencies and so on.