| 试论上市公司财务信息披露的有关问题 |
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| 引用本文： | 王心,马良辉.试论上市公司财务信息披露的有关问题[J].辽东学院学报(社会科学版),2001,3(3):11-13. |
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| 作者姓名： | 王心 马良辉 |
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| 作者单位： | 1. 辽宁天健会计师事务所,辽宁沈阳,110000
2. 沈阳宝珑东亚国际房地产开发有限公司,辽宁沈阳,110000 |
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| 摘 要： | 会计信息披露是日益发展与完善的股票市场对上市公司的基本要求和监督管理措施之一 ,也是证券市场“公开、公平、公正”三项原则中“公开”原则最有力的体现 ,上市公司的信息披露是必然的 ,但目前我国上市公司的财务信息披露中存在着大量问题 ,需要我们采取相应措施及时加以解决。
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| 关 键 词： | 上市公司 财务信息 披露 |
| 文章编号： | 1008-2751(2001)03-0011-03 |
| 修稿时间： | 2001年3月23日 |
Trial Talk on the Financial Information Disclosure of Listed Companies |
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| WANG Xin,MA Liang-hui.Trial Talk on the Financial Information Disclosure of Listed Companies[J].Journal of Liaodong University :Social Sciences,2001,3(3):11-13. |
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| Authors: | WANG Xin MA Liang-hui |
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| Abstract: | Accounting information disclosure is the basic requirement and one of the supervisory and administrative measures to the listed companies that the increasingly-fledged stock market can execute.It is also the forceful embodiment of the “open” principle,which is one of the three principles of “open,fair and impartial principles”in the securities market.Information disclosure of the listed companies is absolutely necessary.However,there are many problems in the accounting information disclosure of China's listed companies.We need to take relevant measures to solve these problems. |
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| Keywords: | listed company financial information disclosure |
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