摘要
上市公司信息披露的真实可靠是构筑证券市场的基石。本文通过对我国上市公司信息披露违规行为以及有关部门对违规行为处罚情况的调查研究,分析了上市公司信息披露违规行为产生的原因,并提出应从内外两方面加强对上市公司信息披露的监督,以避免信息披露违规行为的发生。
In the era of knowledge economy, abundant and effective information interchange is a key factor of social and economic development. Especially listed company, as the main means of disclosure of information of the company, have a plenty unlawful information .so, On the foundation of the research results of domestic and foreign extensively, the theory of economics are used to analyze the information of listed company.On the foundation of analysis and research, the information of company distorted problem and proposed following several points coordinate thoughts about how to dissolve information supply and demand contradiction.
出处
《财会通讯(下)》
北大核心
2004年第9期61-64,84,共5页
Communication of Finance and Accounting
关键词
信息披露
信息披露违规
违规成本
Accounting information Ddisclosure of information Llisted company Cost of unlawful