财务信息披露过程的公平性分析

利益相关者对信息披露过程的关注集中在一个公平性的问题,导致公平性的问题是多方面的。由于物质基础决定信息披露过程公平性,因而成本效益原则是分析财务信息披露过程公平性问题首要因数,在这个原则基础上分别分析财务信息披露过程公平性的四个角度,即分析其主体方面、客体方面、渠道方面以及内容方面的公平性问题。

Fairness of Disclosure of Financial Information

Concerns for the process of financial information disclosure focus on the issue of fairness, which is manifold. Since fairness of the disclosure is based on material conditions, cost benefit principle becomes the primary factor in the analysis of fairness of financial information disclosure. On the basis of this principle, this paper explores the fairness problem in financial information disclosure from aspects of the subject, object, channels, and content.