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提高我国上市公司会计信息质量的对策-Improve the quality of accounting information of listed companies countermeasures

论文作者:www.51lunwen.org论文属性:短文 essay登出时间:2013-10-29编辑:yangcheng点击率:5867

论文字数:1366论文编号:org201310241104062214语种:英语 English地区:中国价格:免费论文

关键词:上市公司会计信息质量对策

摘要:鉴于目前的行业自律组织的专业素质较差,缺乏自律意识不能充分发挥监督的作用。为了提高会计信息失真,政府的监督作用起着至关重要的作用。财政,税务,审计,以及其他各种政府监管部门应监督法律,严重的实际,做好分内的工作,充分发挥他们各自的监督作用。此外,外部监督,新闻媒体也发挥了重要作用。企业和各级管理人员将来自社会的各个方面,一旦不法行为通知公众通过媒体和公众的压力。

首先,优化上市公司的结构。在中国,上市公司的国有股仍然是在许多的绝对控制地位,事实上,其他股东不能在本质上,形成大股东,股东大会,董事会,监事会的约束往往只是一种装饰。具有雄厚的资金,所有权集中,大量的经验丰富的专家和专业知识,除了国有股的机构投资者更关心的是公司的长远发展方面,注重长期投资。因此,您可以股权分置改革不能流动,所以,原来的国有股和法人股流通一起推进股权多元化。

First, optimize the structure of listed companies . In China, the state-owned shares of listed companies is still in many absolute control position , in fact, other shareholders can not , in essence, constraints on the formation of major shareholders , the shareholders meeting, the Board of Supervisors often just a decoration. Institutional investors with strong capital , concentrated ownership , a large number of experienced experts and expertise , in addition to its state-owned shares are more concerned with respect to the company's long-term development , focusing on long-term investments. Therefore , you can split share reform can not flow so that the original state-owned shares and legal person shares in circulation together to promote equity diversification.


同时,以机构投资者在公司治理中发挥着重要作用,需要引入非国有机构投资者寻找合格机构投资者和市场准入机制。其次,我们必须保护少数股东权益,少数股东参与积极探索上市公司治理,提高资本市场,培育理性的机构投资者,提高信息披露的质量;

Meanwhile, institutional investors in order to play an important role in corporate governance , the need to introduce non-state institutional investors looking for qualified institutional investors and market access mechanism . Secondly, we must protect the interests of minority shareholders , minority shareholders to participate actively explore governance of listed companies , improve the capital markets , foster rational institutional investors , improve the quality of information disclosure ; through laws and regulations of manager talent for fair competition rules and procedures established , prompting the company to provide high quality accounting information , accounting information to strengthen government supervision, to provide investors with high-quality accounting information investment environment. Finally , to ensure the independence of CPA audit . CPA accounting information quality management is an important force for guarantee. Listed companies may be established by the independent directors of the Board Audit Committee , the Board of listed companies mainly presiding office appointment, audit fees paid and other important matters , CPA can ensure objective, independent and impartial practice .


为了使上市公司的信息披露真实,全面和有效的,他们应该树立科学的信息披露制度。例如,在现有的监管制度,建立问责机制,会计信息披露,监管部门在监督的过程中,本公司专业监督人员分配到公司的信息披露工作的指导和监督的全过程,有效地履行监管职责,公司的信息披露违法行为发生时,该公司不仅要承担责任,对非法,监事,因为失职的责任和问责。

In order to make information disclosure of listed companies can truly , fully and effectively , they should establish a scientific information disclosure system . For example, in the existing regulatory system , the establishment of accountability mechanisms accounting information disclosure , regulatory authorities in the supervision of the process, the company specialized supervisory personnel assigned to the company to give the whole process of information disclosure guidance and supervision , and effectively perform its regulatory responsibilities , when a company's information disclosure violations occur , the company not only to bear responsibility for illegal , supervisors because dereliction of duty and accountability . Although there is no law that supervisors must bear with line responsibility for the company , regulators can conduct internal regulators warning or penalty , information disclosure of listed论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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