中国二板市场会计信息披露探讨

On the Accounting Information Disclosure of China's Second Board Market

二板市场是资本市场的重要组成部分 ,完善的信息披露体系是保证资本市场健康发展的重要条件。在分析中国二板市场会计信息披露的作用和基本类型的基础上 ,就二板市场信息披露的监管问题进行了必要的探讨。

Second board market is an important part of capital market. A sound information disclosure system plays an important part in ensuring the healthy development of the capital market. The functions and types of accounting information disclosure of China's second board market are discussed with investigations made into the regulation of it.