论完善我国证券市场的会计信息披露规范——基于中美制度框架及内容的比较与启示  

Perfecting Standards for Accounting Information Disclosure in Chinese Securities Market

作　　者：许家林[1] 陈丽 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430064 [2]广州财经职业学院会计系,广东广州510420

出　　处：《长江大学学报（社会科学版）》2005年第3期77-83,共7页Journal of Yangtze University（Social Sciences Edition）

基　　金：湖北省会计学会2004年度重点课题(HBKJ02)

摘　　要：证券市场会计信息披露规范的建设状况,将决定投资者权益得到合理维护的程度。我国现行的会计信息披露制度,在体系结构、内容规范以及运行效果等方面均与美国存在一定的差距,因而需要在明确会计信息披露的法律责任、形成制度制定机制、出台编报指南、加快会计准则与审计准则的制定和推行工作等方面逐步完善。The degree of preserving the investors＇ rights is decided by the construction situations of the standards for accounting information disclosure in the securities market. Compared with the U. S. A, there are some problems and defects in Chinese system of accounting information disclosure, especially in the aspects of the system structure, the contents and the implementing effects. So we should improve accounting information disclosure through making it clear of the legal responsibilities in accounting information disclosure, forming a system - forming mechanism, providing compilation guidelines, accelerating the regulations of accounting and auditing standards.

关 键 词：证券市场 会计信息披露规范 制度框架 中美比较 完善 

分 类 号：F235.2[经济管理—会计学]