美、英、日、法上市公司会计报告规范体系一般模式研究

Research On Common Pattern of Regulation System in Accounting Reporting by Listed Companies

由于法律制度的差异,世界各国的上市公司会计报告规范体系的构成各具特色,但在其背后仍然体现出上市公司会计报告规范体系的一般模式。本文通过比较分析,考察了美、英、日、法上市公司会计报告的规范体系,并得出了它由法律规范和准则制度规范两个层次构成的结论。

Because of the differences in laws and institutions,the regulation systems of different countries in accounting reporting by listed companies have their own characteris- tics.But there still exists a common pattern of regulation system.By comparing and analysing,we inspectthe regulation systems of America,Britain,Japan and France,and con- clude that the common pattern of regulation system includes two levels of law regulation and standard and institution regulation.