国际透明度原则与我国会计信息披露

International Transparency Principle and Accounting Information Disclosure in China

针对WTO框架下我国会计信息披露应该正确处理各利益方的关系,在会计标准制定、会计信息披露的重点、建立信息披露支持系统,按照国际惯例坚持财务会计信息披露的成本效益原则等方面进行了探讨。

Based on the WTO guidelines, this article discusses the accounting information disclosure in China. The article probes into areas of handling the relationship of all beneficiary parties, the establishment of accounting standards, the disclosure emphases of accounting information, and the buildup of disclosure support system. The author also discusses the cost-profit principle of accounting information disclosure in accordance with international practices.