信息技术环境下的财务呈报管制

The Financial Reporting Regulation under The Circumstances of Information Technology

信息技术的发展降低了交易费用但不能消除交易中的信息不对称状况 ,在信息技术环境下并没有改变对财务呈报进行管制的基础 ,不能取消管制 ,而是应该采取不同的管制形式、方法和手段。因此中国的财务呈报管制要从观念和技术上积极应对信息技术的挑战。

Though the development of IT depressed the exchange cost,it did not eliminate the station of asymmetric information in exchange,and it did not change the basis of financial reporting regulation.Based on such result,a conclusion was made that financial reporting regulation,under the circumstances of IT,should adopt different ways,forms and measures instead of being abolished.Finally,the author proposed her policies and suggestions for improving the regulations of listed companies' financial reporting in China.