中国资本市场会计信息披露制度的缺失分析

Analysis on the Defect about Accounting Information Disclosure System in Chinese Capital Market

中国资本市场信息披露制度主要是基于上市公司的会计信息披露制度,其在证券立法、法律责任主体、信息披露规则的制定及实物操作等方面还存在着缺陷与不足。应提高责任主体的法律风险成本,进一步修订和完善《企业会计准则》,注重解决可操作性、前瞻性与可行性,完善信息披露规则。

Chinese capital market on accounting infonnation disclosure is mainly based on the market company. It has some defect on aspect of establishing legislation, the main legal responsibility designation of the information disclosure rule, the opelation of material object and so on . We should increase the legal risk cost of main part responsibility and revise and perfect the ＂Enterprise Accounting Norm＂, emphasize the solution on operating hess, farsightedness and feasibility, consummate the nile of information disclosure.