我国上市公司信息披露监管体系框架分析  

Analysis on the Framework of Oversight System for Information Disclosure of Listed Companies in China

作　　者：杨淑娥[1] 王小荣[1] 

机构地区：[1]西安交通大学会计学院

出　　处：《中国注册会计师》2002年第9期51-53,共3页The Chinese Certified Public Accountant

摘　　要：本文着重从立法的角度分析我国现存上市公司信息披露监管制度框架中有关民事法律责任规定的制度缺陷,并针对法律责任的不完备提出建议。This article analyzes thedeficiencies in civil liability mechanismunder current regulatory framework ofinformation disclosure for Chineselisted companies, with an emphasis onlegislation. The authors suggest thatthe auditors should bear the civilliability to the third party, jointly withthe involved listed company. The Lawfor Certified Public Accountants of thePRC should stipulate a duration forcharges on the civil liability on the partof the auditors.

关 键 词：中国 上市公司 信息披露 监管体系 法律制度 审计工作 注册会计师 民事法律责任 证券法 

分 类 号：D922.2[政治法律—经济法学]