对会计信息披露制度的粗浅认识

On the Regulation of Information Published for Accountant

文章对上市公司会计信息披露制度的原则、内容、范围和时间进行了深入探讨。为了使上市公司所披露的会计信息具有及时、有效、充分、公开的特征,上市公司会计信息披露制度应遵循公开性原则、充分性原则、及时性原则以及有效性原则。公司对外公开披露的会计信息应包括所有的对投资者决策有重要影响的一切信息,包括表内信息和表外信息。另外,文章还对会计信息披露的范围和时间进行了详细探讨。

The paper discuss deeply the principle,the content,the limits an d the time of the regulation of information published for the corporations goes on the market.In order to guarantee that accountant informations published have does timely,efficacious,ample and public,the regulation of accpimtant informa tion published on the corporations goes on the market will follow the principle of public and ample and timely,kut efficacious.