财务报告质量评价观及信息披露监管

Assesment Approach of the Quality of Financial Reporting and Supervision of Information Disclosures

本文结合我国资本市场的现状和发展趋势 ,就我国如何看待和借鉴西方财务报告质量评价的用户需求观与投资者保护观进行探讨 ,认为准则制订机构和市场监管机构树立投资者保护观 ,对规范我国市场运作具有重要的现实意义 ,并就信息披露监管如何体现投资者保护观提出了政策建议。

In the west,there are two primaryst and points on assessing the quality of financial reports :the perspective of userneeds and of investor protection .There is intensive compare betweenthem in the article .In addition ,combining the status quo of China’s capital market ,we believe that it is very important to establish the recognition of protecting investors ,which will benefit the effective market operationin China .Still,we give our advice on howto make such recog nition reflected in the information disclo suresupervision mechanism .