论上市公司会计信息披露的真实性标准——会计学视角与法学视角的比较与透视  

On Criterion of Authenticity of Accounting Information Disclosure of Listed Companies——Comparison and Perspectives Between Accounting and Law

作　　者：刘蓓[1] 潘卉[1] 

机构地区：[1]湘潭大学法学院,湖南湘潭411105

出　　处：《湖南商学院学报》2009年第2期86-89,共4页Journal of Hunan Business College

摘　　要：真实的上市公司信息披露是证券市场实现"公开、公平、公正"的具体体现,也是提高证券市场有效性的根本保障。一直以来,会计学和法学对真实性标准的不同见解存在于决策有用与法律真实的辩论。在"决策有用说"下,上市公司会计信息披露有很多违背真实性的表现形式,我们要利用"法律真实说"来规避这些违背真实性的行为。Real information disclosure of listed companies is the concrete manifestation of the stock market to realize the goal of ＂transparency, fairness, justice＂, but also the fundamental guarantee of enhancing the effectiveness of the stock market. There have been controversial views of the criterion of authenticity between the perspectives of accounting and law with the focus on the debate of ＂decision availability＂ and ＂fact in law＂. Taking the ＂decision availability＂ as guidance, the listed companies violate the criterion of authenticity in various ways, therefore we have to use ＂fact in law＂ to avoid these drawbacks.

关 键 词：真实性标准 决策有用说 法律真实说 

分 类 号：F830.91[经济管理—金融学] F276.4