司法介入会计信息纠纷的不足与完善——以会计契约为分析视角

Deficiency and Improvement in the Respect of Judicial Intervention with the Accounting Information Disputes——From the Perspective of Accounting Contract

会计信息供给不足一直制约着我国证券市场的发展,导致会计信息供给不足的原因很多,其中司法难以有效介入会计信息纠纷是重要因素之一。本文以会计契约为分析视角,探讨了当前司法难以有效介入会计信息纠纷的原因,并提出完善股东查阅权与民事审前程序、引入法务会计人员参与诉讼、健全会计契约剩余分配制度等方式,提高司法介入会计信息纠纷的效率。

Insufficient supply of accounting information has check-and balanced the development of China＇s securities market.Many elements account for the insufficient supply of accounting information.Of them one important point is that jurisdiction cannot effectively intervene with the accounting information disputes.From the perspective of accounting contract,this paper analyzes the factors contributed to insufficient jurisdictional intervention with the accounting information disputes.To wind up,the paper makes some suggestions on improving the shareholder＇s inspection right,improving the procedures before the civil trial,the introduction of forensic accountants to involve in litigation,perfecting accounting contracts＇ balance distribution system,etc,so as to improve the efficiency of jurisdictional intervention with the accounting information disputes.