预测性信息披露与监管研究  

Research on Disclosure and Regulation of Forward-looking Information

作　　者：彭艳[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073

出　　处：《河南工程学院学报（社会科学版）》2008年第3期39-43,共5页Journal of Henan University of Engineering(Social Science Edition)

摘　　要：会计目标要满足会计信息需求,资本市场需要什么样的会计信息?多项研究表明,会计信息使用者对预测性信息有着较大的需求。从美国和我国预测性信息披露与监管的发展历程来看,我国在预测性信息披露与监管方面应引入市场约束机制,引导公司进行风险的充分披露,建立开放型的预测信息披露监管体系以及预测性信息更正与披露的免责制度。The object of accounting is to meet the information need of investors. What kind of accounting information does stock market need？ Many studies suggest that accounting information users need larger forward- looking information. This paper introduces the development of forward-looking information disclosure and regulation in American and China respectively. To ameliorate the forward-looking disclosure and regulation in China, there are three ways： （1） induct full disclosure of corporate risk; （2） build an open forward-looking information disclosure regulation system; （3） build forward-looking information correction and disclosure disclaimer system.

关 键 词：预测性信息 信息披露 披露监管 

分 类 号：F231.6[经济管理—会计学]