保险上市公司会计信息披露:基于“四性”的研究

Studies of Actuality and Measurement of Accounting Information Disclosure for Listed Insurance Companies

保险公司上市后,其会计信息的公开披露成为保险公司必须履行的一项强制性义务。现已颁布的相关法律和制度,对此提出了新的要求,而目前保险上市公司会计信息披露缺乏真实性、充分性、及时性和主动性。因此,应尽快推行新企业会计准则,提高会计信息披露的规范化建设,健全公司治理结构,强化对保险公司的监管和审计。

When insurance companies become listed on board, accounting information disclosure becomes a compulsive duty for them. To guarantee the reality, sufficiency, punctuality and positivity of accounting information disclosure of listed companies, new laws and regulations are issued in the recent years. This paper discusses the application of the new laws and regulation in listed insurance companies. Quick introduction of the new accounting standards, institutional construction of the information disclosure activities, improvement of corporation governance structure and enhancement of monitoring and auditing are the key actions to regulate listed insurance companies＇ accounting information disclosure..