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上市公司恶意误导投资的监管措施Malicious listed companies mislead investors and regulatory measures

论文作者:www.51lunwen.org论文属性:短文 essay登出时间:2013-10-30编辑:yangcheng点击率:4883

论文字数:1344论文编号:org201310291052166649语种:英语 English地区:中国价格:免费论文

关键词:金融管理公司金融企业监管

摘要:在目前中国的上市公司自愿披露的信息,缺乏动力,强制性信息披露方式的使用是不可避免的。然而,企业在规范的强制性信息披露的监管成本也可能会带来沉重的负担。因此,强制披露公司信息披露的内部控制也应提高自身的内部控制信息披露的主动性。

恶意误导投资者的上市公司披露内部控制信息披露的要求不断提高,监管机构不仅要惩罚该公司,但也对相关责任人予以处罚。作为一个上市公司内部控制信息在很大程度上流于形式,没有实质性内容,强制性信息披露是大势所趋。

Of the internal control information disclosure requirements is constantly improving , malicious disclosure of listed companies to mislead investors , regulators not only to punish the company , but also to the relevant persons responsible be punished. As an internal control information of listed companies largely a mere formality, no substantive content, so the mandatory information disclosure is the trend.


一方面由于自愿披露缺陷。纯粹出于盈利自愿披露,可能存在选择性披露,模糊披露延迟披露,披露虚假信息披露和战略问题,其他强制性信息披露的内部控制,以提高内部控制,以提供额外的和有用的决策信息,内部控制通过强制性信息披露,决策者可以理解在一定程度上企业管理的有效性,投资者也可以得到正确的信息。上市公司的强制信息披露,不仅可以缩短自愿性信息供给,投资者预期的信息需求之间的差距,但也能够保持一个合理的平衡公平与效率水平以上。

On the one hand due to the voluntary disclosure of defects. Purely motivated by profit voluntary disclosure may exist selective disclosure , fuzziness disclosure delay disclosure , disclosure of false disclosure and strategic issues , on the other mandatory information disclosure of internal control to improve internal controls to provide additional and useful for decision-making information , internal controls through mandatory disclosure of information, decision makers can understand to some extent the validity of corporate management , investors can also get the right information. Mandatory information disclosure of listed companies can not only shorten the voluntary information supply and investors expect the gap between information needs , but also be able to maintain a rational balance between fairness and efficiency level above . 


许多学者从各个角度的实证研究已经证明了较强的运用强制性信息披露降低值的偏差,防止欺诈行为,保护投资者的利益。因此,在上市公司内部控制信息披露缺乏实质性内容,信息的内容是不高,不利于投资者决策的现状,实施强制性信息披露的内部控制是不可避免的。

Many scholars from all angles empirical studies have demonstrated a strong use of mandatory disclosure reduces the value of the deviation , prevent fraud, protect the interests of investors. Therefore, in view of the internal control information disclosure of listed companies lack of substantive content, information content is not high and does not help the current situation of investor decision-making , implementation of mandatory information disclosure of internal control is inevitable .


At present China's listed companies to voluntarily disclose information , lack of motivation , the use of mandatory disclosure approach is inevitable. However, mandatory disclosure in the specification of enterprises may also bring a heavy burden of regulatory costs . Therefore, mandatory disclosure of corporate information disclosure of internal control should also improve their own internal control information disclosure initiative. Strengthen personnel training their own quality , requiring chairman , accountants and regulators act in strict accordance with rules and regulations . Through internal control relevant staff of the importance of education information disclosure , so that managers realize that in terms of listed companies , disclosure of internal control information is not bound to increase the burden on businesses , but is an important measure to strengthen their own management . First, to strengthen the internal control information disclosure of internal control , shareholders and other investors can promote better know the company's financial condition and management . Secondly , you can use the internal control to improve management, improve b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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