新兴市场公众公司财务报告架构:改革与启示

Public Company Financial Reporting Regime in Emerging Markets:Reforms & Revelations

中国是世界上最大的新兴市场国家之一,研究新兴市场公众公司财务报告架构改革与发展的经验和教训,能够为中国提供有益的启示。本文主要探讨新兴市场的公众公司财务报告架构及其改革问题,并在此基础上概括和总结来自新兴市场公众公司财务报告架构及其改革方面的启示。

China is among the largest countries that have emerging market in the world.The research on the experiences of the reform and development of the structure of financial reports in the emerging markets can provide important inplications for China.This paper is devoted to the structure and reform of financial reports in emerging markets,on which base we make a conclusion.