| 上市公司财务呈报管制:博弈原则与体系 |
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| 引用本文： | 季爱华,李燕.上市公司财务呈报管制:博弈原则与体系[J].安徽教育学院学报,2005,23(4):49-51. |
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| 作者姓名： | 季爱华 李燕 |
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| 作者单位： | 安徽工业大学,管理学院,安徽,马鞍山,243002 |
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| 摘 要： | 财务呈报管制是对会计信息的形成、流动予以规范的一种制度安排.构建有效的上市公司财务呈报管制制度应遵循发挥市场机制作用、坚持信息有用性、关注管制的经济后果和效益大于成本等原则.建立上市公司财务呈报管制体系要从财务呈报管制的主体、目标和实施过程等方面着手.
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| 关 键 词： | 公司 会计信息 管制 |
| 文章编号： | 1001-5116（2005）04-0049-03 |
| 收稿时间： | 2005-02-12 |
| 修稿时间： | 2005-05-21 |
Control on Financial Reports of the Listed Companies: Rules of the Game and its System |
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| Ji Ai-hua,LI Yan.Control on Financial Reports of the Listed Companies: Rules of the Game and its System[J].Journal of Anhui Institute of Education,2005,23(4):49-51. |
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| Authors: | Ji Ai-hua LI Yan |
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| Abstract: | Controlling on the financial report is the systematic management of the formation of accounting information and regulation of the flowing process. Constructing the effective supervising system of the accounting reports of the listed companies should follow the principles such as bringing into full play the market mechanism, sticking to the usefulness of information, paying attention to the economic results and benefits. Establishing the system of accounting report of the listed companies should start with the subject, purpose and implementing process. |
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| Keywords: | company accounting information control |
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